#section 45
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357 articlesIncome Tax
Income Tax
Sec 54 Benefit Upheld – Investment Within Time Sufficient, Possession Delay Not Fatal
Income Tax
Income Tax
Delay Condoned & STCG Addition Deleted – No Capital Gain Where Sale = Cost (Parity with Co-owner)
Income Tax
Income Tax
Provisional Attachment Quashed as Tax Authority Failed to Record Section 281B Reasons: Karnataka HC
Income Tax
Income Tax
ITAT Allows Charitable Trust Relief Because Sub-Grant to Foreign University Was a Tied-Up Project Grant
Income Tax
Income Tax
Registration Not Determinative; Stock-in-Trade Taxable on Possession & Consideration – Rs 10.81 Cr Deleted – ITAT Mumbai
Income Tax
Income Tax
No indefinite pretrial detention when existence of proceeds of crime is doubted
Corporate Law
Corporate Law
ITC Blocking Under Rule 86A Invalid Without Hearing hearing & reasons to believe: Karnataka HC
Income Tax
Income Tax
Rule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad
Income Tax
Income Tax
India–Singapore DTAA Benefit Denied; Capital Gains Taxed as Entity Held Shell/Conduit
Income Tax
Income Tax
ITAT Kolkata Allowed Section 54 Exemption Despite Incomplete House Construction
Corporate Law
Corporate Law
NCLT Cannot Decide Trademark Title Disputes Dehors Insolvency Process: SC
Income Tax
Income Tax
No Capital Gains on JDA Without Consideration or Transfer of Possession: ITAT Hyderabad
Income Tax
Income Tax
Section 153A Invalid Where No Incriminating Material Found in Search: ITAT Delhi
Income Tax
Income Tax
