#section 48
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265 articlesCorporate Law
Corporate Law
Appellant is unsecured Financial Creditor as creation of security interest on assets of Corporate Debtor not proved: NCLAT Delhi
Income Tax
Income Tax
AO’s Failure in Recording Dissatisfaction Invalidates Section 14A Disallowance
Corporate Law
Corporate Law
Section 50(2) of PMLA empowers to summons any connected person during investigation: Allahabad HC
Income Tax
Income Tax
ITAT slams AO & CIT(A) for Unwarranted litigation, incompetence & casual approach
Income Tax
Income Tax
Revision u/s 263 justified as details not examined by AO: ITAT Mumbai
Income Tax
Income Tax
No Section 56(2)(x)(b)(B)(ii) Addition for Valuation Difference of less than 10%
Income Tax
Income Tax
Section 10(26) Exemption Limited to Individual Members of Scheduled Tribe: ITAT Guwahati
Income Tax
Income Tax
Exemption u/s. 10(26) available to individual members of Scheduled Tribe & not to firm: ITAT Guwahati
Income Tax
Income Tax
ITAT allows Expenditure on power of attorney, air tickets, hotel stays against capital gain
Income Tax
Income Tax
ITAT Allows Indexed Cost of Construction for Penthouse Regularized on Sale Date
Income Tax
Income Tax
Deemed Short-Term Capital Gains from Depreciable Asset Sale Eligible for Setoff Against Long-Term Capital Loss
Corporate Law
Corporate Law
Competition Commission of India (Lesser Penalty) Regulations, 2024
Income Tax
Income Tax
Loss or low profit cannot be reason for exclusion of comparables for computing ALP: ITAT Mumbai
Income Tax
Income Tax
