#Section 41
Log in to FollowLatest Section 41 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Old Outstanding Liabilities Without Cessation Cannot Be Taxed: ITAT Surat

ITAT Panaji Deletes Section 41(1) Addition for No Cessation of Liability

Calcutta Hc Upholds Ad Hoc Superannuation Fund Contribution for Actuarial Deficit

Shares Issued as Business Acquisition Consideration Outside Section 56(2)(viib): ITAT Delhi

ITAT Bangalore Partly Allows Appeals on Business Expenses, TDS and Section 41(1)

ITAT Mumbai Holds TNMM MAM for Value-Added Medical Equipment Distribution

Parent Company ESOP Cross-Charge Is Employee Compensation Deductible Under Section 37(1): ITAT Ahmedabad

ITAT Mumbai Allows 10% Tolerance Band for Property Stamp Duty Difference

SAFEMA Tribunal Upholds Attachment of Pre-Offence Overseas Insurance Policy Paid from Crime Proceeds

ITAT Mumbai: Three-Year Outstanding Liability Not Cessation Under Section 41(1)

ITAT Delhi Allows Multiple Tax Claims of HCL Tech, Remands Verification of Section 10A Deduction

Delhi ITAT Deletes Section 68 Addition on Opening Loan Balance, Cancels Penalty

ITAT Deletes Section 41(1) Addition on Unclaimed Student Caution Money Deposits

ITAT Deletes Sections 41 & 43 BMA Penalties for Bona Fide ESOP Disclosure Omission
Explore the latest Section 41 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
