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#section 45

Every article filed under the “section 45” tag — analysis, news and updates.

383 articles
Company LawThird-party land sellers to Corporate Debtors not covered under Section 66 of IBC
Company Law

Third-party land sellers to Corporate Debtors not covered under Section 66 of IBC

POONAM GANDHI1 year ago
Goods and Services TaxPre-Decisional Hearing Mandatory Before Blocking E-Credit Ledger Under GST Rule 86A: HC
Goods and Services Tax

Pre-Decisional Hearing Mandatory Before Blocking E-Credit Ledger Under GST Rule 86A: HC

POONAM GANDHI1 year ago
Income TaxIncome from sale of scrap eligible for deduction u/s. 80IC: ITAT Ahmedabad
Income Tax

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

POONAM GANDHI1 year ago
Income TaxDismissal of appeal merely on account of non-prosecution not justified: ITAT Raipur
Income Tax

Dismissal of appeal merely on account of non-prosecution not justified: ITAT Raipur

POONAM GANDHI2 years ago
Corporate LawBail in illegal coal levy rejected as twin conditions u/s. 45 of PMLA not fulfilled
Corporate Law

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

POONAM GANDHI2 years ago
Corporate LawGrant Final Opportunity for Convict in NI Act Sec. 138 Offense: Karnataka HC
Corporate Law

Grant Final Opportunity for Convict in NI Act Sec. 138 Offense: Karnataka HC

POONAM GANDHI2 years ago
Income TaxDepreciation u/s. 32 is entitled only if asset is owned by assessee: ITAT Hyderabad
Income Tax

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

POONAM GANDHI2 years ago
Income TaxSection 56(2)(vii)(c) not applies to New Shares of Amalgamated Company: ITAT Rajkot
Income Tax

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

POONAM GANDHI2 years ago
Custom DutyCustodian of imported goods liable to pay customs duty on pilferage: CESTAT Delhi
Custom Duty

Custodian of imported goods liable to pay customs duty on pilferage: CESTAT Delhi

POONAM GANDHI2 years ago
Income TaxMoney in bank account is property liable for provisional attachment u/s. 281B: Kerala HC
Income Tax

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

POONAM GANDHI2 years ago
Income TaxCapital gain tax set aside as land not situated within municipal limits: ITAT Jodhpur
Income Tax

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

POONAM GANDHI2 years ago
Income TaxReduction in share capital of subsidiary company amounts to transfer of capital asset: SC
Income Tax

Reduction in share capital of subsidiary company amounts to transfer of capital asset: SC

POONAM GANDHI2 years ago
Income TaxNon-application of mind to legal issues justifies revisionary action u/s. 263
Income Tax

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

POONAM GANDHI2 years ago
Income TaxAddition u/s. 68 not sustained as initial onus of proving identity, creditworthiness and genuineness discharged
Income Tax

Addition u/s. 68 not sustained as initial onus of proving identity, creditworthiness and genuineness discharged

POONAM GANDHI2 years ago