#section 43
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184 articlesIncome 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
Addition during demonetization not sustained in absence of any abnormal trend of cash sales
Income Tax
Income Tax
TDS u/s 195 not deductible as no income of non-resident is chargeable to tax
Corporate Law
Corporate Law
Section 29A(3) of A&C Act doesn’t require written consent for extending arbitral period
Corporate Law
Corporate Law
Demanding legitimate dues is not extortion under Section 385 of IPC
Income Tax
Income Tax
Loss from derivative trading can be set off against regular business income
Income Tax
Income Tax
Law declared by a Court will have retrospective effect if not otherwise stated
Income Tax
Income Tax
Principal amount taken for trading purpose when waived off results in income
Income Tax
Income Tax
Omission of claiming long term capital loss in original return not bona fide so claim via revised return allowable
Income Tax
Income Tax
Arbitrage/jobbing transaction is excluded from purview of speculative transaction u/s 43(5)
Corporate Law
Corporate Law
