#section 45
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357 articlesCorporate Law

Corporate Law
Procedural lapses cannot be ground to treat arrest illegal: Petition of Chaitanya Baghel dismissed
Income Tax

Income Tax
No Hypothetical Income Can Be Taxed: Bombay HC on Cancelled Land Sale Agreements
Corporate Law

Corporate Law
Financial Creditor mandatorily needs to prove disbursement as defined u/s. 5(8)(f) of IBC
Income Tax

Income Tax
Amount Received for Sacrificing Profit Share in LLP Not Income or Capital Gain
Income Tax

Income Tax
ITAT Allows Section 54 Deduction for Renovation to Make New House Habitable
Corporate Law

Corporate Law
Arrest Invalid When Grounds Not Communicated to Accused: SC
Income Tax

Income Tax
Transfer of Case Within Same City Needs No Fresh Notice: ITAT Upholds Reassessment
Income Tax

Income Tax
ITAT Pune: Profit on Sale of Agricultural Land Not Automatically Business Income – Intent of Purchase Must Be Examined
Income Tax

Income Tax
Cinepolis Settlement Compensation is Non-Taxable Capital Receipt: ITAT Delhi
Income Tax

Income Tax
Transfer of undertaking under court approved scheme doesn’t attract 50B
Income Tax

Income Tax
ITAT Orders Fresh Adjudication due to non-receipt of notices & personal circumstances
Income Tax

Income Tax
Seized amount prima facie proceeds of crime cannot be treated as income before conclusion of PMLA trial
Income Tax

Income Tax
Section 56(2)(vii)(b) Addition Deleted: Why Pre-Amendment Law Applies to Property Booked in 2012
Income Tax

Income Tax
