Corporate Law : Explore complexities of PMLA bail conditions, their impact on accused, and constitutional concerns. A comprehensive analysis sheds...
Income Tax : Explore Income-Tax Implications of Joint Development Agreements in Property Transactions. Unveil the complexities of Section 45(5A...
Income Tax : Learn how Joint Development Agreements (JDA) affect income tax under Section 45(5A) of the Income Tax Act. Understand calculations...
Income Tax : Dive into the Principle of Mutuality, exploring its meaning, tax implications, and impact on cooperative societies. Discover case ...
Income Tax : Any Profit or gain arising from the transfer of Capital asset is taxable as a Capital Gain u/s 45 of the Income Tax act, 1961. It ...
Custom Duty : Explore the detailed analysis of Central Board of Excise and Customs vs. GMR Hyderabad International Airport Limited case where Te...
Corporate Law : Delhi High Court ruling: Bail under PMLA not assured for specialized medical treatment. Detailed analysis of Ramesh Chandra Vs Dir...
Income Tax : Read the detailed analysis of ITAT Bangalore's decision in Jayanti Vasishta vs ITO allowing indexed cost of construction for a pen...
Income Tax : Explore the case of Dharani Developers Private Limited Vs ACIT, addressing whether fees paid to Registrar of Companies for enhanci...
Corporate Law : Supreme Court rejected the bail application of Shri Satyendar Kumar Jain and others involved in the case of money laundering as ap...
Corporate Law : Discover the implications of the government's notification on Section 64B of the Competition Act, effective from October 26, 2023....
Income Tax : It is noticed that the amount taxed under sub-section (4) of section 45 of the Act is required to be attributed to the remaining c...
Income Tax : CBDT vide Notification No. 76/2021-Income Tax | Dated: 2nd July, 2021 amends rule 8AA which relates to Method of determination of ...
Explore the detailed analysis of Central Board of Excise and Customs vs. GMR Hyderabad International Airport Limited case where Telangana High Court held the ‘Handling of Cargo in Customs Areas Regulations, 2009’ as ultra vires of the Customs Act, 1962.
Delhi High Court ruling: Bail under PMLA not assured for specialized medical treatment. Detailed analysis of Ramesh Chandra Vs Directorate of Enforcement case.
Read the detailed analysis of ITAT Bangalore’s decision in Jayanti Vasishta vs ITO allowing indexed cost of construction for a penthouse regularized on the sale date.
Explore the case of Dharani Developers Private Limited Vs ACIT, addressing whether fees paid to Registrar of Companies for enhancing working capital should be treated as revenue or capital expenditure.
Supreme Court rejected the bail application of Shri Satyendar Kumar Jain and others involved in the case of money laundering as appellants have not complied with the twin mandatory conditions laid down in Section 45 of Prevention of Money Laundering Act, 2002.
J&K and Ladakh High Court rules leasehold interest in land as a company asset, impacting share valuation and capital gains calculation. Read the detailed judgment analysis.
Learn from the Bombay High Court’s judgment why actual agricultural activity isn’t crucial in determining land as agricultural, impacting tax liabilities.
Delhi High Court, in Hulas Rahul Gupta vs. Union Bank of India, quashed a Look Out Circular (LOC) issued against a loan guarantor. The Court held the LOC violated due process as criminal charges were absent and the bank failed to justify its request under relevant guidelines.
Gloster Cables claims ownership of the GLOSTER trademark in a dispute with Fort Gloster during insolvency proceedings. Learn about the arguments on jurisdiction, assignment validity, and the impact of the BIFR order.
Delhi High Court grants interim bail to Lava Mobile’s MD, Hari Om Rai, on medical grounds in a PMLA case, emphasizing the right to health and treatment.
