#section 43
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184 articlesCompany 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
Appeal by shareholder not maintained as shareholder is not person aggrieved u/s. 61 of IBC
Goods and Services Tax
Goods and Services Tax
Audit assessment under Odisha VAT Act quashed as based on time-barred Audit Visit Report
Income Tax
Income Tax
Section 271(1)(c) Penalty Appeal Requires Fresh Hearing After NFAC Order
Income Tax
Income Tax
No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff
Income Tax
Income Tax
No Penalty for Genuine Oversight in Foreign Asset Disclosure: ITAT Chandigarh
Corporate Law
Corporate Law
Writ Petition Dismissed as Alternate Remedy under IBC Available: Gujarat HC
Company Law
Company Law
Resolution plan as approved by CoC meets requirements of IBC hence approved
Corporate Law
Corporate Law
Delay of 3621 days in filing of impleadment application condoned as reasonable explanation provided
Income Tax
Income Tax
DDIT(Inv.) Lacked Jurisdiction Beyond ₹5 Lakh Limit – Only Regular AO Can Levy Higher Penalty under BMA
Corporate Law
Corporate Law
