#section 45
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383 articlesCompany 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
Reduction in share capital of subsidiary company amounts to transfer of capital asset: SC
Income Tax

Income Tax
Non-application of mind to legal issues justifies revisionary action u/s. 263
Income Tax

Income Tax
