#section 45
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383 articlesIncome Tax
Income Tax
Writ dismissed as reassessment notice u/s. 148 held to be in time
Income Tax
Income Tax
Intended Industrial Use Irrelevant for Section 10(37) Exemption: ITAT Delhi
Income Tax
Income Tax
Capital Gains Tax of ₹2.28-Crore was set aside on Housing Society for developer payments to members
Income Tax
Income Tax
Redevelopment Receipts Can’t Be Taxed Twice: ITAT Mumbai
Income Tax
Income Tax
ITAT Visakhapatnam Quashed Reassessment for Being Passed on Deceased Assessee
Income Tax
Income Tax
Substitution of Shares on Amalgamation Not Automatically Business Income: SC
Corporate Law
Corporate Law
Bail in scholarship scam case granted as no chance of commencement of trial in near future
Income Tax
Income Tax
Amalgamation Shares Taxable Only If Real Income Arises
Income Tax
Income Tax
Bogus Share Trading Loss Held Speculative, Set-off Denied
Corporate Law
Corporate Law
Prolonged Pre-Trial Detention Violates Article 21 Even in PMLA Cases: SC
Income Tax
Income Tax
Capital Gains Appeal Revived Due to Improper Rejection on Limitation
Income Tax
Income Tax
Capital gain to be offered in the year of execution of sale deed: Exemption u/s. 54 allowed
Corporate Law
Corporate Law
Bail in fraudulent investment scheme admitted as twin conditions u/s. 45 of PMLA satisfied
Income Tax
Income Tax
