#section 43
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184 articlesIncome Tax

Income Tax
Waiver of differed sales tax liability is business income taxable u/s. 28(iv)
Income Tax

Income Tax
Capital Gain on sale of rights entitlement was exempt as per Article 13(6) of India-Ireland DTAA
Income Tax

Income Tax
Compensation for Non-Performance of Capital Asset Guarantee is Capital Receipt: ITAT Kolkata
Income Tax

Income Tax
Delhi HC directs Larger Bench to decide retrospective applicability of provisions of section 149(1)(c)
Income Tax

Income Tax
Penalty Deleted as Assessee Not Beneficiary of Foreign Life Insurance Policy: ITAT Mumbai
Corporate Law

Corporate Law
Application for avoidance of preferential transaction be filed by resolution professional only
Corporate Law

Corporate Law
Resolution plan of Piramal Capital and Housing Limited for DHFL approved
Income Tax

Income Tax
Provisioning for Asset Reconstruction Cost justified as AS 29 prescriptions qualified
Income Tax

Income Tax
Payment of interest and penalty due to default in payment of license fee is revenue expenditure
Income Tax

Income Tax
Subsidy received after commencement of cold chain facility is revenue receipt
Income Tax

Income Tax
Depreciation u/s. 32 is entitled only if asset is owned by assessee: ITAT Hyderabad
Corporate Law

Corporate Law
Acquisition can not be claimed on basis of unregistered document: NCLAT
Corporate Law![Taxes payable as per State Motor Vehicle Act in case of Bharat Series [BH Series] registration](https://taxguru.in/wp-content/uploads/2021/08/Kerala-High-Court.jpg)
![Taxes payable as per State Motor Vehicle Act in case of Bharat Series [BH Series] registration](https://taxguru.in/wp-content/uploads/2021/08/Kerala-High-Court.jpg)
Corporate Law
Taxes payable as per State Motor Vehicle Act in case of Bharat Series [BH Series] registration
Corporate Law

Corporate Law
