#section 45
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357 articlesCorporate Law

Corporate Law
Bail in fraudulent investment scheme admitted as twin conditions u/s. 45 of PMLA satisfied
Income Tax

Income Tax
Setting off short term capital loss against non-STT gains and then against STT gains is permissible in law
Income Tax

Income Tax
Revenue Barred From Reopening JDA Taxability Once Issue Is Settled
Income Tax

Income Tax
No Forfeiture, No Tax: Advance Can’t Be Income Under Section 56
Income Tax

Income Tax
No Real Transfer, No Automatic U/s 50C Tax on Property Transaction
Income Tax

Income Tax
Rs. 113.46 Crore Section 68 Addition Fails Due to Jurisdictional Defect
Income Tax

Income Tax
ITAT Jaipur Confirms Full Section 54F Exemption Despite Son’s Name in Sale Deed
Income Tax

Income Tax
Full Section 54F Exemption Allowed for Joint Purchase Where Assessee Funded Entire Cost: ITAT Jaipur
Income Tax

Income Tax
Legal control under a JDA constitutes transfer for capital gain: ITAT Kolkata
Corporate Law

Corporate Law
Non-production of arrested person before Magistrate within 24 hours renders arrest illegal
Income Tax

Income Tax
When JDA Agreement Is Executed, Registered Later, & Eventually Cancelled — AO Must Re-examine
Income Tax

Income Tax
Receipts on surrender of tenancy rights not taxable U/s 56(2)(x): ITAT Mumbai
Income Tax

Income Tax
JDA Not a Transfer Without Consideration & Possession : Capital Gains Addition Deleted
Goods and Services Tax

Goods and Services Tax
