#section 45
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Income Tax
Income Tax
Section 54F Exemption Cannot Be Denied for Housing Loan Funding: Pune ITAT
Income Tax
Income Tax
₹55.75 Crore Received for Surrendering Litigative Rights Is Capital Receipt: ITAT Mumbai
Income Tax
Income Tax
Entry Operator’s Shadow Cannot Erase a Genuine Loan: ₹1.40 Crore Addition Deleted by ITAT Delhi
Income Tax
Income Tax
Unverified Bank Deposit Cannot Alone Justify Reopening of Assessment: ITAT Delhi
Income Tax
Income Tax
Foreign Asset Deemed Acquired in Year of Section 10 Notice: Karnataka HC
Income Tax
Income Tax
STT-Paid Share Loss Cannot Be Carried Forward Under Section 10(38): ITAT Delhi
Income Tax
Income Tax
Flat Sale Gains Taxable as Capital Gains; Search Additions Deleted: ITAT Mumbai
Income Tax
Income Tax
Section 54F Exemption Cannot Be Denied for Using Other Funds: ITAT Agra
Income Tax
Income Tax
Rule 8D 1% Amendment Not Retrospective; Section 10(38) Loss Carry Forward Denied: ITAT Pune
Income Tax
Income Tax
ITAT Bengaluru Deletes Rental Income Addition and Shifts JDA Capital Gains to 2005-06
Income Tax
Income Tax
Capital Withdrawals Before Firm Conversion Do Not Violate Section 47(xiii): Karnataka HC
Income Tax
Income Tax
Section 54GB: ITAT Allows ₹1.48 Crore Startup Investment Deduction, Rejects ₹50 Lakh Cap
Income Tax
Income Tax
Mumbai ITAT Quashes Bitcoin Reassessment for Invalid Section 151(ii) Approval
Income Tax
Income Tax
Reassessment Quashed for Invalid Section 151(ii) Approval by PCIT: ITAT Mumbai
Explore the latest section 45 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
