#section 45
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383 articlesIncome Tax

Income Tax
Compensation paid to ESOP holders qualifies as perquisite hence taxable as salary income: Madras HC
Income Tax

Income Tax
Deduction u/s. 54 admissible even when return is filed belatedly: ITAT Ahmedabad
Goods and Services Tax

Goods and Services Tax
Appellate Authority cannot condone delay beyond 4 Months u/s 107 of CGST Act
Income Tax

Income Tax
Settlement Consideration Taxable as ‘Capital Gains’: Delhi HC
Income Tax

Income Tax
Amount paid by Donor as well as Holding Period of previous owner is required for purpose of computing capital gain in case of ‘Gift’
Service Tax

Service Tax
Service Tax Exempt on Banking services by Nationalized Bank to RBI: CESTAT Chandigarh
Income Tax

Income Tax
Set off of loss on sale of recognised shares against LTCG from sale of unlisted shares allowable: ITAT Kolkata
Income Tax

Income Tax
Section 54 deduction allowable on Cash Transaction of Residential Property Sale & Purchase
Corporate Law

Corporate Law
Jharkhand HC Denies Bail to Former Chief Engineer’s Father in Money Laundering Case
Income Tax

Income Tax
No Capital Gain Tax on Shares Transferred as Gift: Bombay HC
Corporate Law

Corporate Law
NCLT accepts Resolution Plan of V Hotels Ltd.: Meeting IBC Code & CIRP Regulations
Corporate Law

Corporate Law
Section 45 of PMLA Act does not bar application of Section 205 Cr.P.C.
Custom Duty

Custom Duty
Customs Act 1962: Telangana HC Rules Cargo Handling Regulations 2009 Ultra Vires
Corporate Law

Corporate Law
