#Section 41
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162 articlesIncome 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
Income Tax

Income Tax
Section 41(1) Addition Not Permissible Solely Due to Lapse of Limitation Period: ITAT Mumbai
Goods and Services Tax

Goods and Services Tax
Section 16(4): Will Delayed filing of return cost availability of ITC to Defaulters?
Income Tax

Income Tax
Old provisions of section 148 including TOLA cannot be applied to new regime: Calcutta HC
Custom Duty

Custom Duty
Bill of Entry Amendment Before Final Assessment Valid u/s 149 of Customs Act
Corporate Law

Corporate Law
Arbitration Reference Doesn’t Bar Examination of Stamp Duty issues in Writ: Delhi HC
Income Tax

Income Tax
