#section 45
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357 articlesIncome Tax
Income Tax
Deduction u/s. 54F not confined to registered sale deed or possession
Income Tax
Income Tax
Capital Gains Boost: Indexation Allowed from Letter of Intent Date by ITAT Mumbai – Reason: Acquisition of Vested Rights
Corporate Law
Corporate Law
Bail application in case of fake investment scheme allowed on account of delayed trial
Income Tax
Income Tax
Deduction u/s 54F was allowable even if borrowed funds were utilized for investment in new residential asset
Income Tax
Income Tax
Execution of Joint Development Agreement doesn’t constitute transfer of capital asset
Corporate Law
Corporate Law
Bail application in illegal mining case allowed as twin conditions u/s. 45 of PMLA Act satisfied
Income Tax
Income Tax
No Extra 14A Disallowance When Suo-Moto Exceeds Exempt Income: ITAT Mumbai
Fema / RBI
Fema / RBI
Delhi HC: Scam Proceeds Not Taxable Income – PMLA Overrides Income Tax Act
Income Tax
Income Tax
Unregistered Sale Agreement with Spouse Not Enough for 54F Claim: ITAT Hyderabad
Income Tax
Income Tax
POA Alone Cannot Trigger Capital Gains – ITAT Bangalore Deletes ₹30 Cr Addition
Goods and Services Tax
Goods and Services Tax
Late fee leviable for non-filing of GSTR-9 return even after expiry of three years from due date
Custom Duty
Custom Duty
DEPB scrips issued by DGFT cannot be held void by DRI: CESTAT Delhi
Corporate Law
Corporate Law
Bail in serious money laundering case not granted as ED’s case is founded with extensive documentary evidence
Corporate Law
Corporate Law
