#section 45
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357 articlesIncome Tax
Income Tax
Bangalore ITAT: TDR Sale Taxable as Capital Gains After Deducting Surrendered Land Value
Income Tax
Income Tax
ITAT Delhi Holds Section 143(3) Assessment Invalid Where Section 153C Applied
Income Tax
Income Tax
ITAT Allows Section 54 Deduction Despite Residential Flat Completion Beyond Three Years
Income Tax
Income Tax
Karnataka HC Allows Section 54F Exemption Despite Incomplete Construction
Income Tax
Income Tax
ITAT Panaji Allows Section 54 Deduction Despite Delayed Occupancy Certificate
Income Tax
Income Tax
ITAT Bangalore: Property Cost Cannot Be Assumed Nil Merely for Lack of Old Records
Income Tax
Income Tax
Ahmedabad ITAT: Section 54F Covers Post-Purchase Reconstruction; Cost Includes Renovation
Income Tax
Income Tax
No Capital Gain Taxation on Untransferred JDA Land: ITAT Pune
Corporate Law
Corporate Law
SC Cancels PMLA Bail as High Court Ignored Section 45 Twin Conditions
Income Tax
Income Tax
ITAT Varanasi Remands Agricultural Land Taxability Under Section 2(14)
Income Tax
Income Tax
Buyback of Unexercised ESOPs Taxable as Capital Gains: Bangalore ITAT
Income Tax
Income Tax
ITAT Delhi Allows Section 54 Exemption for Multiple Floors of One Residential House
Income Tax
Income Tax
ITAT Upholds Capital Gains Tax on Property Received Against Tenancy Rights
Income Tax
Income Tax
