#section 35
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160 articlesIncome Tax

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

Income Tax
Deduction u/s. 80P available to co-operative society on interest from credit facilities extended to nominal members
Income Tax

Income Tax
Change of opinion cannot be basis for reassessment proceedings u/s. 148: Madras HC
Income Tax

Income Tax
Section154 Rectification Order Unsustainable Without Proper Hearing Opportunity
Corporate Law

Corporate Law
Secured creditors have no priority of interest over property attached under MPID Act
Company Law

Company Law
NCLAT upholds NCLT’s Power to Refer Fraud Cases to SFIO
Income Tax

Income Tax
Delay in filing Form 10-IC not condoned as option of lower taxation u/s. 115BAA not selected in return
Income Tax

Income Tax
Donation for Scientific Research Auditorium Deductible Even if Capital in Nature: ITAT Hyderabad
Goods and Services Tax

Goods and Services Tax
HC set aside GST Order passed without emanating reasons for conclusion
Income Tax

Income Tax
ITAT Mumbai Mandates DVO Reference in Valuation Disputes
Income Tax

Income Tax
Donation to Unrecognized Research Institute Ineligible for Deduction u/s 35(1)(ii): ITAT Ahmedabad
Corporate Law

Corporate Law
NCLT rejects Private Sale by Liquidator for Lack of Maximization Strategy for Asset Realization
Corporate Law

Corporate Law
Advance receipt against future supply is Operational Debt: NCLT Mumbai
Income Tax

Income Tax
