#section 48
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265 articlesIncome Tax

Income Tax
ITAT Ahmedabad Declares CIT(A) Order Infructuous After CPC Rectification
Income Tax

Income Tax
Portfolio Management Fees Allowability under Section 48 for Capital Gains Tax
Income Tax

Income Tax
Dispute of capital gains was remanded to AO as he failed to uphold Principles of Justice
Corporate Law

Corporate Law
No authorized correspondence stated settlement of cost incurred against license fee payable to Corporate Debtor
Corporate Law

Corporate Law
ED Must Share ECIR Number & Predicate Offence in Summons: Calcutta HC
Income Tax

Income Tax
Ex-Parte Dismissal Set Aside: ITAT Kolkata Restores Appeal on Rs. 96.44 Lakh JDA Capital Gain Issue
Income Tax![Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]](https://taxguru.in/wp-content/uploads/2021/09/ITAT-Mumbai.jpg)
![Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]](https://taxguru.in/wp-content/uploads/2021/09/ITAT-Mumbai.jpg)
Income Tax
Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]
Income Tax

Income Tax
Option money is capital receipt: ITAT Delhi
Income Tax

Income Tax
Holding Period Starts From Agreement Date, Not Possession: ITAT Mumbai
Income Tax

Income Tax
Section 54F Deduction 54F Allowed on Capital Gain from Tenancy Right Surrender: ITAT Mumbai
Corporate Law

Corporate Law
State Tax Department is secured creditor u/s. 53 of IBC
Income Tax

Income Tax
STCL on which STT paid can be set off against STCG on which STT not paid
Goods and Services Tax

Goods and Services Tax
Section 26E of SARFAESI Act and Section 34 of RDB Act will prevail over section 24 of TNGST Act
Income Tax

Income Tax
