#Section 41
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162 articlesIncome Tax

Income Tax
HC upheld addition of Suspicious Loan under Section 68 instead of under Section 41(1)
Income Tax

Income Tax
Sundry Creditors arising out of Hawala-Linked Bogus Purchases: Income Tax Treatment
Income Tax

Income Tax
Estimated addition without pointing out specific defect in audited books unjustified
Income Tax

Income Tax
Delhi HC explains what constitute remission or cessation of a trading liability
Income Tax

Income Tax
Strategic Insights into Section 41: with easy to understand examples
Income Tax

Income Tax
Assessing Officer Must Substantiate Bogus Creditor Claim: ITAT Delhi
Income Tax

Income Tax
No tax on Loan Waiver for Capital Assets Acquisition under Section 28(iv): ITAT
Income Tax

Income Tax
Unabsorbed depreciation of A.Y.s 1997-98 to 2000-01 can be carried forward and set off without any limit
Corporate Law

Corporate Law
Arrest illegal as grounds of arrest not conveyed in writing
Goods and Services Tax

Goods and Services Tax
Writ not entertained as petitioner chose not to reply to notice and not to appear for hearing
Goods and Services Tax

Goods and Services Tax
Jharkhand VAT Act: No Reassessment of Reassessment Orders Allowed
Income Tax

Income Tax
No addition u/s 41 for opening balance of trade payables in absence of verification of parties
Corporate Law

Corporate Law
Recourse to section 166A of the Code without following procedure prescribed u/s 155(2) is unsustainable
Custom Duty

Custom Duty
