#section 43
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Corporate Law
Corporate Law
Unregistered Partnership Bars Partner’s Money Recovery Suit: Gujarat HC
Income Tax
Income Tax
Foreign Asset Non-Disclosure Does Not Automatically Trigger Section 43 Penalty: ITAT Mumbai
Income Tax
Income Tax
Asian Paints Dealer Trips, Colour Idea Stores & Incentives Allowed as Business Expenses
Corporate Law
Corporate Law
Partner’s Right in Unsold Firm Assets Survives Until Actual Settlement: SC
Income Tax
Income Tax
MEIS Rewards Taxable as Revenue Receipt from AY 2016-17: ITAT Mumbai
Income Tax
Income Tax
ITAT Chennai Rejects Reopening of Concluded Goodwill Depreciation Issue in Subsequent Year
Income Tax
Income Tax
Bangalore ITAT: TDR Sale Taxable as Capital Gains After Deducting Surrendered Land Value
Income Tax
Income Tax
ITAT Deletes Sections 41 & 43 BMA Penalties for Bona Fide ESOP Disclosure Omission
Income Tax
Income Tax
No Section 43 BMA Penalty for Bona Fide Schedule FA Non-Disclosure of Foreign ESOPs
Income Tax
Income Tax
Goodwill Arising on Slump Sale Eligible for Depreciation: ITAT Bangalore
Income Tax
Income Tax
Amalgamation Goodwill Eligible for Depreciation; Notional Interest on AE Receivables Deleted: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Brand Promotion TP Adjustment as Issue Was Already Settled in Earlier Years
Income Tax
Income Tax
Pune ITAT Deletes ₹44.80 Crore Angel Tax Addition; AO Cannot Replace Assessee’s DCF Valuation with NAV Method
Income Tax
Income Tax
ITAT Upholds SEB Consumer Tariff for Section 80-IA Deduction on Captive Power Transfers
Explore the latest section 43 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.
