#Section 41
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162 articlesIncome 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
Income Tax
Income Tax
ITAT Bangalore: Mere Long Outstanding Sundry Creditors Not Taxable u/s 41(1) – No Cessation of Liability Without Write-Back
Income Tax
Income Tax
Deeming fiction of section 50C not extended while working WDV to claim depreciation on block of asset
Income Tax
Income Tax
Madras HC Allows Loss & Depreciation Set-Off After Transport Corporation Amalgamation
Income Tax
Income Tax
Waiver of Debentures Not Taxable; Set-off of Losses Must Be Allowed – ITAT Pune
Corporate Law
Corporate Law
Mandatory Injunction Barred When Title and Possession Are Disputed
Income Tax
Income Tax
