#section 32
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645 articlesIncome Tax
Income Tax
Claim of depreciation on metro project to collect fare being intangible asset allowed: ITAT Delhi
Income Tax
Income Tax
Depreciation can set off against business income and not against income from any other sources: Kerala HC
CA, CS, CMA
CA, CS, CMA
Mastering Depreciation: Exploring Formula Derivation & Accurate Application
Income Tax
Income Tax
No penalty u/s 270AA for delayed immunity application, as breach was procedural & tax was paid
Goods and Services Tax
Goods and Services Tax
No New Tax Demand After Settlement Under State’s One Time Settlement Scheme
Income Tax
Income Tax
Denial of lower tax rate benefit u/s. 115BAA for delay in filing of Form 10-IC unjustified: Gujarat HC
Income Tax
Income Tax
Income Tax Deductions allowable to tax payer
Goods and Services Tax
Goods and Services Tax
Purchase Price defined u/s. 2(18) of GVAT would not include Value Added Tax: Supreme Court
Income Tax
Income Tax
Interest from FD linked to business activities is business income: ITAT Mumbai
Income Tax
Income Tax
Right to collect toll is intangible asset & eligible for 25% depreciation: ITAT Delhi
Corporate Law
Corporate Law
Commercial aspects cannot be ventured by Adjudicating Authority when resolution plan is approved by CoC: NCLT Chennai
Income Tax
Income Tax
Depreciation on road construction admissible since BOT project given rise to an intangible asset: ITAT Delhi
Income Tax
Income Tax
Section 80P(2)(d) Deduction for Co-op Society on Interest from Co-op Bank: ITAT Delhi
Income Tax
Income Tax
