#section 43
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179 articlesCorporate Law
Corporate Law
Analysing Bail Jurisprudence under PMLA: Unravelling Problematic Twin Conditions
Income Tax
Income Tax
Appellate authority cannot enhance assessment without issuing a notice
Corporate Law
Corporate Law
IRP not a Public Servant: HC quashed CBI FIR u/s 7 of Prevention of Corruption Act
Corporate Law
Corporate Law
Amount directed to be deposited with Corporate Debtor as transaction hit by Section 43 of IBC during CIRP
Corporate Law
Corporate Law
Right of person to enjoy property cannot be prevented alleging non-registration of document u/s 22A
Income Tax
Income Tax
Shares/securities/PMS/Mutual fund held as investment taxable under capital gains
Goods and Services Tax
Goods and Services Tax
Order rejecting GST refund for non-receipt of lease rental passed without considering contention remanded back
Income Tax
Income Tax
Subsidy from Government under Focus Market Scheme is revenue receipt
Goods and Services Tax
Goods and Services Tax
Demand of sales tax sustained as discrepancies in sales figures and physical stock not explained
Income Tax
Income Tax
ITAT Allows Depreciation for Textile Spinning Unit Acquired via Bank of Baroda Auction
Income Tax
Income Tax
Expenditure towards brand reminder, customer gifts, purchase of medical books and journals not allowable u/s 37(1)
Corporate Law
Corporate Law
Resolution plan approved by CoC cannot be interfered by Adjudicating Authority
Income Tax
Income Tax
Benefit u/s 35(2AB) available on expenditure on clinical trials outside approved in-house R&D facility
Income Tax
Income Tax
