#section 43
Log in to FollowEvery article filed under the “section 43” tag — analysis, news and updates.
179 articlesIncome Tax

Income Tax
Disallowance U/s 14A while computing book profit U/s 115JB deserved to be deleted
Income Tax

Income Tax
ITAT Mumbai Restores Section 43 Penalty Matter for Fresh Verification of Foreign Bank Accounts
Corporate Law

Corporate Law
NCLT Cannot Decide Trademark Title Disputes Dehors Insolvency Process: SC
Goods and Services Tax

Goods and Services Tax
Rectification of inadvertent error in GST returns permitted as there is no loss to revenue
Income Tax

Income Tax
Reassessment Quashed as JAO Lacked Jurisdiction After Faceless Scheme
Corporate Law

Corporate Law
Arbitral award to HDFC Bank rejected as claim was barred by limitation
Income Tax

Income Tax
Depreciation Disallowance Deleted as Subsidy Was Capital in Nature
Income Tax

Income Tax
Section 153C Limitation Counts From Handover, Not Search: ITAT Quashes Assessment
Corporate Law

Corporate Law
Initial registration by false representation cannot be sole reason to deny registration of vehicle in name of innocent purchaser
Company Law

Company Law
No limitation to look back when transaction held to be fraudulent under IBC
Income Tax

Income Tax
Maharashtra PSI-2007 incentive is capital receipt: ITAT allows ₹37.85-cr subsidy, rejects revenue tag
Corporate Law

Corporate Law
An order accepting bond u/s. 88 of CrPC from accused doesn’t amount to grant of bail
Income Tax

Income Tax
Section 68 Addition of ₹3 Cr Deleted – Loan from RBI-Registered NBFC Held Genuine
Company Law

Company Law
