#section 43
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179 articlesIncome 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
Modifications/alterations after approval of resolution plan of CoC and before approval by Adjudicating Authority not justified
Income Tax
Income Tax
Tax Residency Certificate is only evidence required to be eligible for benefit under DTAA
Income Tax
Income Tax
Section 44BB has no application in absence of Permanent Establishment
Income Tax
Income Tax
Addition towards disallowance u/s 14A to book profit computed u/s 115JB is unsustainable
Income Tax
Income Tax
Depreciation u/s 32 allowable only when asset is put to use for business purpose
Income Tax
Income Tax
