#section 43
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184 articlesCorporate Law

Corporate Law
Refund of entire court fees granted as dispute resolve amicably u/s. 89 of CPC: Supreme Court
Goods and Services Tax

Goods and Services Tax
No writ petition was allowable if assessee could avail GST Department’s effective adjudication of matter
Corporate Law

Corporate Law
Where RP performed his duties in accordance with CoC, no adverse remarks could be passed by Adjudicating Authority against RP
Company Law

Company Law
Section 43 of IBC not attracted where no transaction was made by Corporate Debtor: NCLAT Delhi
Corporate Law

Corporate Law
Second vehicle tax doesn’t apply when old vehicle sold prior to registration of new vehicle: Telangana HC
Income 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
