#section 45
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383 articlesGoods and Services Tax
Goods and Services Tax
Appeal preferred after 1st April 2005 is maintainable u/s. 81 of Delhi Value Added Tax
Income Tax
Income Tax
Capital subsidy to be reduced while computing book profit u/s. 115JB: ITAT Nagpur
Goods and Services Tax
Goods and Services Tax
Blocking of Electronic Credit Ledger by invoking rule 86A without cogent reasons impermissible
Company Law
Company Law
Assets held in name of partnership firm is not personal property of personal guarantor: NCLAT Delhi
Income Tax
Income Tax
Concession rate benefit u/s. 112 not available on short term capital gain computed u/s. 50: ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Order blocking Input tax Credit by invoking rule 86A quashed as no pre-decisional hearing granted
Income Tax
Income Tax
Filing of belated return u/s. 139(4) satisfies 1st proviso to section 201(1): ITAT Raipur
Custom Duty
Custom Duty
Custodian liable to pay duty on goods pilfered while in custody: Delhi HC
Income Tax
Income Tax
No applicability of sec. 115JB(2)(b) to Union Bank due to non-company status under Companies Act
Income Tax
Income Tax
Selling of agricultural land to non-agriculturist remains agricultural land only and could not be classified as Capital Assets
Income Tax
Income Tax
Agricultural nature of land at time of sale determinative regardless of buyer’s intended use: ITAT Ahmedabad
Income Tax
Income Tax
No addition u/s 69A as sale consideration was not received by assessee in relevant year
Income Tax
Income Tax
Shares held for exactly 12 months treated as long term as date of transfer included in holding period: ITAT Mumbai
Corporate Law
Corporate Law
