#section 45
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383 articlesIncome 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
Blocking of Electronic Credit Ledger u/r. 86A of CGST Rules without stating reasons to believe is invalid
Custom Duty
Custom Duty
Customs duty paid on goods lost before time of clearance is to be refunded to importer
Income Tax
Income Tax
