#Section 41
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162 articlesIncome Tax
Income Tax
ITAT Mumbai Deletes Section 41(1) Addition Where Liability Not Ceased
Income Tax
Income Tax
GST Is Not Income: Excluded from Gross Receipts u/s 44BB Even After u/s 145A
Income Tax
Income Tax
Loan Liability Not a Trading Liability: No Section 41(1) Addition
Income Tax
Income Tax
Withdrawal of approval u/s. 10(23C)(vi) without corroborative evidence of personal benefit not justifiable
Corporate Law
Corporate Law
SC Reaffirms Ashoka Marketing Position on Public Premises Act Supremacy
Income Tax
Income Tax
ITAT Mumbai Upheld MAT Liability Despite Prior SICA Status Due to Positive Net Worth
Income Tax
Income Tax
ITAT Delhi Deletes Double Addition of ₹14.45 Crore Made by CPC
Income Tax
Income Tax
Reversal of Disallowed Liquidated Damages Cannot Be Taxed again ITAT Chennai
Corporate Law
Corporate Law
Arrest Invalid When Grounds Not Communicated to Accused: SC
Income Tax
Income Tax
Debtor’s Unilateral Write-Off Isn’t Cessation of Liability: ITAT Delhi
Income Tax
Income Tax
Liability Written Back Already Taxed – Double Taxation Unsustainable – ITAT Kolkata Deletes 41(1) Addition
Income Tax
Income Tax
Waiver of loan amount cannot be brought to tax u/s. 41(1): ITAT Chennai
Income Tax
Income Tax
Addition for unverified creditors under Section 41(1) not automatic: ITAT Kolkata
Income Tax
Income Tax
