#section 45
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357 articlesIncome Tax
Income Tax
ITAT Allows Carry Forward of LTCG Loss as Section 54F Exemption Must Be Applied First
Corporate Law
Corporate Law
Bail granted in cancer drug case under PMLA as there was no clear link between proceeds of crime & predicate offence
Income Tax
Income Tax
FIFO Prevails: ITAT Mumbai Rejects “Cherry-Picked Shares” as Tax Avoidance
Income Tax
Income Tax
Self-Generated Trademark Before 2002 Not Taxable as Capital Gain Reason Cost of Acquisition Cannot Be Computed
Income Tax
Income Tax
Share Transfer in Family Arrangement Not Taxable: ITAT Deletes ₹489 Crore Addition
Income Tax
Income Tax
No Capital Gains on JDA Without Consideration or Possession Transfer: ITAT Deletes Addition
Income Tax
Income Tax
Reopening Quashed: ITAT Slams Casual 148A Action Where ₹50L Threshold Not Met
Income Tax
Income Tax
CIT(A) Enhancement Quashed for No Notice – ITAT Restores LTCG Issues to AO
Income Tax
Income Tax
Bogus Purchase Addition Restricted to Profit Element: ITAT Grants Relief
Custom Duty
Custom Duty
Custodian Not Liable Under Customs Law for Absence of Seal Tampering Evidence
Fema / RBI
Fema / RBI
SAFEMA Upheld Property Attachment for Failure to Prove Source of ₹10 Crore Funds
Income Tax
Income Tax
GST Not Income Under Section 44B; Statutory Levy Excluded from Presumptive Taxation
Income Tax
Income Tax
Revision u/s. 263 not sustained as possible alternative view taken by AO
Income Tax
Income Tax
