#section 45
Log in to FollowEvery article filed under the “section 45” tag — analysis, news and updates.
383 articlesIncome Tax

Income Tax
Section 54F Deduction 54F Allowed on Capital Gain from Tenancy Right Surrender: ITAT Mumbai
Goods and Services Tax

Goods and Services Tax
Blocking E-Credit Ledger Without Pre-Decisional Hearing Not Tenable: CGST Rule 86A
Income Tax

Income Tax
Exclude House gifted to daughter for Section 54F exemption: ITAT Hyderabad
Goods and Services Tax

Goods and Services Tax
Blocking Electronic-Credit Ledger under Rule 86A without pre-decisional Hearing Not Tenable
Corporate Law

Corporate Law
Bail in money laundering case granted due to long period of incarceration and non-commencement of trial
Income Tax

Income Tax
Waiver of loan amount cannot be brought to tax u/s. 41(1): ITAT Chennai
Income Tax

Income Tax
Reassessment set aside as objections not dealt in accordance with GKN Driveshafts principle
Income Tax

Income Tax
STCL on which STT paid can be set off against STCG on which STT not paid
Goods and Services Tax

Goods and Services Tax
GST leviable on construction service rendered in lieu of development rights: Patna HC
Corporate Law

Corporate Law
Bail granted to CA of entity involved in money-laundering Due to Trial Delay
Corporate Law

Corporate Law
NCLAT cannot condone delay beyond prescribed period of 45 days: SC
Goods and Services Tax

Goods and Services Tax
Concessional rate of 2% entitled even if dealer unable to obtain Form-C declaration
Corporate Law

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

Income Tax
