#section 32
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645 articlesIncome Tax

Income Tax
HC refused to de-freeze account of company dishonestly inducing investors to invest in cloud particles
Income Tax

Income Tax
Bombay HC Orders I-T Dept to Enable Section 87A Rebate Claim in Tax Return Utility
Income Tax

Income Tax
Depreciation u/s. 32 is entitled only if asset is owned by assessee: ITAT Hyderabad
Income Tax

Income Tax
Rule 8D Disallowance should be Based on Average Investment Value: ITAT Mumbai
Goods and Services Tax

Goods and Services Tax
No liability to pay tax due on Secretary of Society as Society was not an ‘Association of Persons’ u/s 2(84) of CGST Act
Income Tax

Income Tax
Sales promotion expense allowed as deduction u/s. 37(1) as evidences duly produced: ITAT Kolkata
Income Tax

Income Tax
Non-Appearance before CIT (A) due to mismanagement of state of affairs: ITAT remanded matter with cost
Income Tax

Income Tax
Order of PCIT passed without considering contentions of assessee is liable to be quashed
Income Tax

Income Tax
Addition u/s. 68 deleted as identity and creditworthiness of share capital investor established
Income Tax

Income Tax
Provision for leave salary not allowable as deduction u/s. 43B(f): Madras HC
Income Tax

Income Tax
ITAT Directs AO to Review Depreciation Claim Based on Consistent Treatment in Prior & Subsequent Years
Income Tax

Income Tax
ITAT Disallows Depreciation due to lack of Machinery Installation Proof
Corporate Law

Corporate Law
Deed of Hypothecation amounts to guarantee u/s. 5(8) of IBC: Supreme Court
Income Tax

Income Tax
