#section 45
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383 articlesIncome 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
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Income Tax
Mumbai ITAT Quashes Bitcoin Reassessment for Invalid Section 151(ii) Approval
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Reassessment Quashed for Invalid Section 151(ii) Approval by PCIT: ITAT Mumbai
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Income Tax
Section 115JB MAT Not Applicable to National Dairy Development Board: Gujarat HC
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Income Tax
