#section 45
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383 articlesIncome Tax

Income Tax
Reopening beyond 4 years of assessment u/s 143(3) without allegation of non-disclosure is untenable
Goods and Services Tax

Goods and Services Tax
Initiation of coercive recovery proceedings without passing of assessment order is invalid
Income Tax

Income Tax
Exemptions from Capital Gain under Income Tax act, 1961
Income Tax

Income Tax
Provisions 45 of Income Tax Act applies to compensation received from allotment of proposed building
Corporate Law

Corporate Law
Conditions u/s 45 of PMLA applies to anticipatory bail application u/s 438 Cr. P.C.
Corporate Law

Corporate Law
Bail not granted as applicant doesn’t qualify twin conditions of Section 45 of PMLA
Income Tax

Income Tax
All about tax on distribution of assets on dissolution or reconstitution of firm
Income Tax

Income Tax
Benefit u/s 54 available as total capital gain utilized for acquisition of new house
Income Tax

Income Tax
Section 45(4) Applicability to a Real Estate Developer Firm
Finance

Finance
HC grants bail to petitioner weighing 153 Kg & having co-morbodities
Income Tax

Income Tax
Distinction between Section 9(B) & Section 45(4) of Income Tax Act 1961
Income Tax

Income Tax
Section 45(4) and Section 9B of Income Tax Act Simplified
Income Tax

Income Tax
Reinforcing Non-Taxability of Gains Solely due To Forex Fluctuations
Income Tax

Income Tax
