#section 45
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357 articlesCorporate Law

Corporate Law
Resolution plan of Piramal Capital and Housing Limited for DHFL approved
Income Tax

Income Tax
Section 263 cannot be Invoked for Difference of Opinion on Section 54F Exemption & Indexed Cost
Company Law

Company Law
Third-party land sellers to Corporate Debtors not covered under Section 66 of IBC
Goods and Services Tax

Goods and Services Tax
Pre-Decisional Hearing Mandatory Before Blocking E-Credit Ledger Under GST Rule 86A: HC
Income Tax

Income Tax
Income from sale of scrap eligible for deduction u/s. 80IC: ITAT Ahmedabad
Income Tax

Income Tax
Dismissal of appeal merely on account of non-prosecution not justified: ITAT Raipur
Corporate Law

Corporate Law
Bail in illegal coal levy rejected as twin conditions u/s. 45 of PMLA not fulfilled
Corporate Law

Corporate Law
Grant Final Opportunity for Convict in NI Act Sec. 138 Offense: Karnataka HC
Income Tax

Income Tax
Depreciation u/s. 32 is entitled only if asset is owned by assessee: ITAT Hyderabad
Income Tax

Income Tax
Section 56(2)(vii)(c) not applies to New Shares of Amalgamated Company: ITAT Rajkot
Custom Duty

Custom Duty
Custodian of imported goods liable to pay customs duty on pilferage: CESTAT Delhi
Income Tax

Income Tax
Money in bank account is property liable for provisional attachment u/s. 281B: Kerala HC
Income Tax

Income Tax
Capital gain tax set aside as land not situated within municipal limits: ITAT Jodhpur
Income Tax

Income Tax
