#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
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
No Cessation of Liability u/s 41(1) as debt not written off in books
Income 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
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.
