#section 48
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265 articlesIncome Tax
Income Tax
Exempt LTCG Under India-Mauritius DTAA Not Adjustable Against Taxable Losses: ITAT Mumbai
Income Tax
Income Tax
Section 56(2)(x) Addition Deleted as Price Variation was Within 10% Tolerance
Income Tax
Income Tax
Transfer of trademark acquired prior to 01.04.1998 is taxable as long-term capital gain
Goods and Services Tax
Goods and Services Tax
Seizure of goods based on undervaluation justifiable: Allahabad HC
Income Tax
Income Tax
No addition u/s 69B as seized quantity of jewellery was under the Limit prescribed by Circular No. 1916
Income Tax
Income Tax
Addition u/s. 69C unwarranted as unaccounted expenditures met out of unaccounted receipts
Income Tax
Income Tax
Section 50C Applies to Land Transfers, Not Land Rights: Karnataka HC
Income Tax
Income Tax
Revision u/s. 263 quashed as no loss of revenue involved: ITAT Cuttack
Income Tax
Income Tax
Capital gain tax set aside as land not situated within municipal limits: ITAT Jodhpur
Corporate Law
Corporate Law
Scheme of Arrangement U/S 230 Not Allowed Post E-Auction of Corporate Debtor
Income Tax
Income Tax
Reduction in share capital results into transfer of capital asset u/s. 2(47): SC
Income Tax
Income Tax
No opportunity of hearing through video conferencing despite request-ITAT restored the matter to CIT (A)
Income Tax
Income Tax
Transaction already affirmed by Court during demerger cannot be again questioned by income tax department
Income Tax
Income Tax
