#section 48
Log in to FollowEvery article filed under the “section 48” tag — analysis, news and updates.
265 articlesIncome Tax
Income Tax
Draft Assessment Order passed without Considering Petitioner’s Objections: HC Quashed
Custom Duty
Custom Duty
Budget 2024-25: Changes in ICES by Directorate General of Systems
Corporate Law
Corporate Law
Secured creditor will have first charge over state/ central government
Income Tax
Income Tax
Year of entering into JDA would be year of taxability under Income Tax
Income Tax
Income Tax
Transfer of assets of partnership to retiring partners is taxable u/s. 45(4) of Income Tax Act
Company Law
Company Law
Sole Proprietorship & Company Merger/Amalgamation is Prohibited
Income Tax
Income Tax
Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency
Corporate Law
Corporate Law
Arrest illegal as grounds of arrest not conveyed in writing
Income Tax
Income Tax
Valuation Officer Report Required for Sale Consideration per Section 50C: ITAT Mumbai
Income Tax
Income Tax
Interest u/s 234B of the Income Tax Act chargeable on assessed income and not returned income
Income Tax
Income Tax
Revenue not allowed to add reasons to reasons recorded at the time of reopening notice u/s 148
Custom Duty
Custom Duty
Confiscation & penalty justifiable due to illicit smuggling of gold without valid documents
Custom Duty
Custom Duty
Penalty not leviable for lack of due diligence on part of employee of CFS
Income Tax
Income Tax
