#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
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
Bhagavad Gita, Vedanta & Yoga Are Philosophical and Not Religious: Madras HC
Income 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
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.
