#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 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
Circular 36/2010 Customs dated 23.09.2010 is ultra vires of section 149 of Customs Act
Income 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
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.
