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#section 35

Every article filed under the “section 35” tag — analysis, news and updates.

165 articles
Income TaxSection 68 Addition of ₹3 Cr Deleted – Loan from RBI-Registered NBFC Held Genuine
Income Tax

Section 68 Addition of ₹3 Cr Deleted – Loan from RBI-Registered NBFC Held Genuine

CA Vijayakumar Shetty10 months ago
Income TaxBogus Research Donation Claim Disallowed After CBDT Finds Misuse
Income Tax

Bogus Research Donation Claim Disallowed After CBDT Finds Misuse

CA Vijayakumar Shetty10 months ago
Corporate LawSC Rules EPF Dues Outrank Secured Creditors Despite SARFAESI Priority
Corporate Law

SC Rules EPF Dues Outrank Secured Creditors Despite SARFAESI Priority

CA Vijayakumar Shetty11 months ago
Company LawRemoval of movable assets at leased premises allowable as objection of ownership not raised during liquidation
Company Law

Removal of movable assets at leased premises allowable as objection of ownership not raised during liquidation

POONAM GANDHI11 months ago
Goods and Services TaxRectification of GST deposit inadvertently reflected in TDS account permitted
Goods and Services Tax

Rectification of GST deposit inadvertently reflected in TDS account permitted

POONAM GANDHI11 months ago
Corporate LawWrit Petition Dismissed as Alternate Remedy under IBC Available: Gujarat HC
Corporate Law

Writ Petition Dismissed as Alternate Remedy under IBC Available: Gujarat HC

POONAM GANDHI11 months ago
Corporate LawDelay of 3621 days in filing of impleadment application condoned as reasonable explanation provided
Corporate Law

Delay of 3621 days in filing of impleadment application condoned as reasonable explanation provided

POONAM GANDHI11 months ago
Income TaxITAT Allows 12A Registration to Government-Controlled Temple Without Trust Deed
Income Tax

ITAT Allows 12A Registration to Government-Controlled Temple Without Trust Deed

CA Sandeep Kanoi11 months ago
Corporate LawArrest Invalid When Grounds Not Communicated to Accused: SC
Corporate Law

Arrest Invalid When Grounds Not Communicated to Accused: SC

CA Sandeep Kanoi11 months ago
Company LawNo security interest created in absence of any registered sale deed
Company Law

No security interest created in absence of any registered sale deed

POONAM GANDHI11 months ago
Corporate LawPenalty u/s. 50 of FERA not leviable when unrealised export proceeds is less than 10%
Corporate Law

Penalty u/s. 50 of FERA not leviable when unrealised export proceeds is less than 10%

POONAM GANDHI12 months ago
Income TaxSection 69A Addition Invalid When Based Only on undated Third-Party Loose Papers
Income Tax

Section 69A Addition Invalid When Based Only on undated Third-Party Loose Papers

CA Vijayakumar Shetty12 months ago
Corporate LawHC allowed delay of 255 days in claim by EPFO as Provident Fund dues were excluded from liquidation estate of a company
Corporate Law

HC allowed delay of 255 days in claim by EPFO as Provident Fund dues were excluded from liquidation estate of a company

RATHI12 months ago
Excise DutyDepartment is under statutory obligation to refund amount to Rayban Sun Optics with interest
Excise Duty

Department is under statutory obligation to refund amount to Rayban Sun Optics with interest

POONAM GANDHI1 year ago