#section 45
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383 articlesIncome Tax
Income Tax
Rationalisation of provision of transfer of capital asset to partner on dissolution or reconstitution
Income Tax
Income Tax
A brief description of Section 9B & 45(4) along with rule and guidelines (income tax provision on reconstitution of firm or AOP or BOI)
Income Tax
Income Tax
Reconstitution/Dissolution of firm? Transfer of Assets to partner? | Tax implications
Income Tax
Income Tax
Detailed Analysis of Section 9B, Section 48(III) & Section 45(4)
Income Tax
Income Tax
CBDT issues guidelines on partnership firm taxation | Section 45(4)
Income Tax
Income Tax
Section 45(4) | CBDT amends rule 8AA & Inserts Rule 8AB
Income Tax
Income Tax
Section 45 not applicable when transfer of property by book entries without a registered deed of conveyance
Income Tax
Income Tax
Sec 45(4) of Income Tax Act–New Jeopardy for Honest Taxpayers!
Income Tax
Income Tax
Deduction under section 54EC on Capital Gain
Income Tax
Income Tax
Taxability on distribution of assets by a partnership firm to partners
Income Tax
Income Tax
Interest on Enhanced Compensation from Govt for compulsory Land Acquisition is exempt from tax
Income Tax
Income Tax
Conversion of Capital Asset into Stock in Trade – Analysis of Section 45(2)
Income Tax
Income Tax
Finance Bill 2021 tightens norms around taxation of assets/sums received by Partners on Retirement
Income Tax
Income Tax
