#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.
Income Tax
Income Tax
No Section 43 BMA Penalty for Bona Fide Schedule FA Non-Disclosure of Foreign ESOPs
Income Tax
Income Tax
Business Advance Not Taxable as Forfeiture Due to Passage of Time: Karnataka HC
Income Tax
Income Tax
8% Profit Addition Deleted as Revenue cannot Change Consistent Accounting Method: ITAT Delhi
Income Tax
Income Tax
Income Tax Refund Interest payable up to actual date of refund issuance: ITAT Delhi
Income Tax
Income Tax
CPC had jurisdiction for audit-based adjustments, but double disallowance u/s 14A without hearing assessee was legally impermissible
Income Tax
Income Tax
Bad Debts Written Off Cannot Be Disallowed as Prior Period Expenses: ITAT Mumbai
Income Tax
Income Tax
No Section 41(1) Addition Permissible Without Proof of Cessation of Liability
Income Tax
Income Tax
Self-Generated Trademark Before 2002 Not Taxable as Capital Gain Reason Cost of Acquisition Cannot Be Computed
Income Tax
Income Tax
No Addition for Cessation of Liability if no Evidence of Remission: ITAT Mumbai
Income Tax
Income Tax
No Liability Cessation Without Remission: ITAT Deletes Section 41(1) Addition
Income Tax
Income Tax
ITAT Deletes Section 43CA Addition as Presumptive Taxation Already Includes Stamp Duty Value
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
No Cessation of Liability U/s 41(1) – Long Outstanding Foreign Creditors Cannot Be Taxed Without Waiver or Write-Back
Income Tax
Income Tax
Assessment in Name of Amalgamating Bank Held Void – Order Passed on Non-Existent Entity Quashed Following Maruti Suzuki Principle
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.
