#section 45
Log in to FollowEvery article filed under the “section 45” tag — analysis, news and updates.
383 articlesCA, CS, CMA
CA, CS, CMA
Bail to CA granted as professional generally acts on instruction of client
Corporate Law
Corporate Law
Relief not granted by HC due to lack of facts and material particulars
Goods and Services Tax
Goods and Services Tax
Demand of sales tax sustained as discrepancies in sales figures and physical stock not explained
Income Tax
Income Tax
Provisions of section 28(va) doesn’t apply in case of termination of call option
Income Tax
Income Tax
Transfer of goodwill taxable under Capital Gain and not business income
Corporate Law
Corporate Law
Application of ED for declaring Mehul Choksi as a fugitive economic offender is acceptable
Custom Duty
Custom Duty
Penalty not leviable for lack of due diligence on part of employee of CFS
Custom Duty
Custom Duty
Penalty u/s 117 imposable on Customs Cargo Service Provider for assisting in illegal removal of seized red sander
Corporate Law
Corporate Law
Resolution plan approved by CoC cannot be interfered by Adjudicating Authority
Corporate Law
Corporate Law
Nexus between disease & cause of death have to be proved in order to repudiate claim: NCDRC
Income Tax
Income Tax
Conversion of firm to company for consideration of paid up share capital doesn’t amount to transfer
Income Tax
Income Tax
Period in deduction section 54EC of Income Tax Act has to be regarded as six British Calendar months
Goods and Services Tax
Goods and Services Tax
H.P. VAT: HC can exercise revisional jurisdiction against orders passed by Tax Tribunal either under Section 45(2) or 46(3)
Income Tax
Income Tax
