#section 45
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383 articlesIncome 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
Flat Received on Tenancy Surrender Not Taxable U/s. 56(2)(x) & Section 54F Exemption allowed
Income Tax
Income Tax
Sec 54 Benefit Upheld – Investment Within Time Sufficient, Possession Delay Not Fatal
Income Tax
Income Tax
