#section 43
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179 articlesIncome Tax

Income Tax
Section 50C doesn’t applicable while calculating WDV for claiming depreciation on block of asset
Income Tax

Income Tax
Loss in derivative business is a business loss eligible to set off against business profit: Kerala HC
Income Tax

Income Tax
Capital subsidy to be reduced while computing book profit u/s. 115JB: ITAT Nagpur
Income Tax

Income Tax
Disallowance of amount of employees’ share to ESI and PF after due date justifiable: ITAT Bangalore
Income Tax

Income Tax
Income from AOP/BOI Included in Taxable Income; Post-Tax Share Not Subject to Re-Taxation
Company Law

Company Law
Look back period extension beyond 2 years for related party transaction u/s. 43 not allowed
Income Tax

Income Tax
Concession rate benefit u/s. 112 not available on short term capital gain computed u/s. 50: ITAT Mumbai
Income Tax

Income Tax
No applicability of sec. 115JB(2)(b) to Union Bank due to non-company status under Companies Act
Income Tax

Income Tax
Taxation of Derivative and Futures & options (F&O) Transactions
Income Tax

Income Tax
Bonafide Mistake: Still a Bonafide plea under Black Money Act?
Company Law

Company Law
Avoidance application timelines under IBC Regulation 35A is not mandatory: Delhi HC
Income Tax

Income Tax
Exemption u/s 10(38) admissible even if STT not paid on shares acquired on or after 01.10.2004: ITAT Mumbai
Corporate Law

Corporate Law
Transfer by Corporate Debtor resulting into value enhancement outside ambit of section 43 of IBC: NCLT Mumbai
Income Tax

Income Tax
