#section 48
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265 articlesIncome Tax
Income Tax
Reopening of unabated assessment u/s. 153A without incriminating material is impermissible
Corporate Law
Corporate Law
CoC has to take final call with regard to resolution plan or modification thereof: NCLAT Delhi
Income Tax
Income Tax
Section 50C doesn’t applicable while calculating WDV for claiming depreciation on block of asset
Income Tax
Income Tax
Interest on loans allowable as deduction u/s. 48 prior to A.Y. 2024-25: ITAT Kolkata
Income Tax
Income Tax
Tax Rate on Long Term Capital Gains on Listed Securities Increased To 12.5%
Income Tax
Income Tax
Writ dismissed as alternative remedy u/s. 16 of Black Money Act available: Delhi HC
Income Tax
Income Tax
Budget 2024 effects on Capital Gain of Immovable properties
Income Tax
Income Tax
Proportionate computation of capital gains related to stock-in-trade sold during relevant year on conversion of capital asset into stock-in-trade
Income Tax
Income Tax
Concession rate benefit u/s. 112 not available on short term capital gain computed u/s. 50: ITAT Mumbai
Custom Duty
Custom Duty
Customs and excise department doesn’t have priority over secured creditors: Madhya Pradesh HC
Income Tax
Income Tax
Treatment of losses due to exchange rate fluctuation needs effective adjudication hence matter remanded
Income Tax
Income Tax
Mere Entering into Development Agreement doesn’t Allow Section 45(2) Invocation: ITAT Jaipur
Goods and Services Tax
Goods and Services Tax
Tribunal held no pari materia between Section 37 of MVAT Act, Section 33 of MPVAT Act & Section 48 of GVAT Act
Income Tax
Income Tax
