#section 45
Log in to FollowEvery article filed under the “section 45” tag — analysis, news and updates.
383 articlesCorporate Law

Corporate Law
Delhi HC: Proviso to PMLA Section 45(1) an Exception for Women; Twin Conditions Inapplicable
Fema / RBI

Fema / RBI
Granting bail on medical grounds u/s 45(1) of PMLA is discretionary
Fema / RBI

Fema / RBI
Interim bail granted on medical grounds as petitioner is suffering from life-threatening diseases
Corporate Law

Corporate Law
Interim protection granted as no Scheduled Offences under PMLA implicated against applicant
Income Tax

Income Tax
Dispute in stamp value may be referred to the valuation officer
Income Tax

Income Tax
Disallowance u/s 14A unsustainable as there is no requirement of head-wise bifurcation for computing income u/s 44
Income Tax

Income Tax
AO directed to examine leasehold or complete right over property vis-à-vis applicability of section 50C
Corporate Law

Corporate Law
Opportunity to each member of society not necessitated in proceedings initiated u/s 34A
Income Tax

Income Tax
Taxing under capital gain can be burdened only when cost of acquisition is established
Income Tax

Income Tax
Bail granted to CA as continued incarceration of petitioner not justified: HC
Income Tax

Income Tax
Section 45(5A) inserted vide Finance Act 2017 doesn’t have retrospective effect
Corporate Law

Corporate Law
Everything said in judgment doesn’t constitutes precedent
Income Tax

Income Tax
Transfer of land as share of capital in AOP is taxable u/s 45(3) of Income Tax Act
Income Tax

Income Tax
