#section 32
Log in to FollowEvery article filed under the “section 32” tag — analysis, news and updates.
645 articlesIncome Tax

Income Tax
Interest on housing loan includible in cost of acquisition u/s. 48 provided not claimed as deduction u/s. 24(b)
Custom Duty

Custom Duty
DEPB scrips issued by DGFT cannot be held void by DRI: CESTAT Delhi
Income Tax

Income Tax
ITAT Ahmedabad Allows Additional Depreciation Because Claim Was Bonafide Oversight
Income Tax

Income Tax
Assessee is entitled for additional depreciation not claimed in preceding year
Income Tax

Income Tax
No revision u/s 263 merely because CIT had different opinion in the matter
Income Tax

Income Tax
Belated Return No Bar: ITAT Allows Unabsorbed Depreciation Carry Forward
Company Law

Company Law
Resolution plan submitted by Geetanjali Sugar for Lokshakti Sugar is approved
Income Tax

Income Tax
Deduction u/s. 80P(2) admissible to Regional Rural Banks: ITAT Chennai
Corporate Law

Corporate Law
Power-of-attorney holder who signs sale deed would become executant or not: Matter referred to larger bench
Company Law

Company Law
‘Going concern sale’ should have same interpretation u/s. 53 of IBC and under regulation 32
Income Tax

Income Tax
Concessional tax benefit u/s. 115BAB denied due to belated filing of Form 10ID
Income Tax

Income Tax
Revision order u/s. 263 quashed as AO took plausible view after proper application of mind
Income Tax

Income Tax
Depreciation u/s 32 was allowable on actual cost of assets taken over from dissolved firm
Income Tax

Income Tax
