#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.
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
Applicability of Sections 41(1) & 68 on Lease and Booking Advances as Ceased Liabilities – ITAT Ruling
Income Tax
Income Tax
Section 41(1): ITAT deletes addition as Assessee submit evidence of non-Cessation Liabilities
Income Tax
Income Tax
ITAT Remands Case for Verification of Liability under Section 41(1)
Income Tax
Income Tax
No Sec 41(1) Addition for Non-Response from Creditors if Payments Made Later
Corporate Law
Corporate Law
Only parties to arbitration proceedings can challenge an arbitral award: Delhi HC
Income Tax
Income Tax
No Section 41(1) addition if no remission or cessation of liability: ITAT Delhi
Income Tax
Income Tax
Section 41(1) cannot be invoked without liability in books: ITAT Kolkata
Custom Duty
Custom Duty
Drawback & ROSCTL Benefit Cannot be Denied for Procedural Lapse in circular
Custom Duty
Custom Duty
Sea Cargo Manifest and Transhipment (First Amendment) Regulations, 2024
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.
