#Section 41
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162 articlesIncome Tax
Income Tax
Disallowance of loss claimed u/s 41 in hypothetical way needs fresh examination
Income Tax
Income Tax
Waiver of Loan Not Cessation of Trading Liability under Section 41(1): ITAT Delhi
Corporate Law
Corporate Law
Compensation under Land Acquisition Act cannot be altered if all relevant factors complied with
Goods and Services Tax
Goods and Services Tax
ITC Ineligible for Purchasing Dealer if Selling Dealer Fails to Pay to Government
Income Tax
Income Tax
Provision for doubtful debt being in nature of diminution in value of asset attracts section 115JB
Goods and Services Tax
Goods and Services Tax
Bihar VAT: No VAT Deduction on Inter-State Sale of Goods under Works Contract
Income Tax
Income Tax
Adjustment towards disallowance in terms of section 36(1)(va) are permissible under scope of section 143(1)
Income Tax
Income Tax
Non-Written Back Amounts: Section 41(1) Inapplicable, Clarifies ITAT
Income Tax
Income Tax
TPO adjustment towards technical know-how fees after accepting entity level margins is unsustainable
Custom Duty
Custom Duty
No conversion of DEEC Shipping Bills of IOCL to Drawback Shipping Bills since barred by limitation
Income Tax
Income Tax
Addition u/s 68 untenable as AO failed to conduct independent investigation
Income Tax
Income Tax
Sec. 41(1) can’t be invoked for liability against purchase of defective machinery that was never put to use
Income Tax
Income Tax
Addition under section 41(1) cannot be made Adhoc or on Estimate’s
Income Tax
Income Tax
