#section 48
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265 articlesIncome Tax
Income Tax
ITAT Deletes Addition: AO Can’t Curtail Expenditure Without Evidence of Fraud
Income Tax
Income Tax
Benefit of indexed cost of acquisition available based on payments dates
Income Tax
Income Tax
Expense incurred to remove impediments/ encumbrances allowable as cost of improvement
Income Tax
Income Tax
Period in deduction section 54EC of Income Tax Act has to be regarded as six British Calendar months
Goods and Services Tax
Goods and Services Tax
H.P. VAT: HC can exercise revisional jurisdiction against orders passed by Tax Tribunal either under Section 45(2) or 46(3)
Income Tax
Income Tax
Development Agreement Termination Compensation Deduction allowed to One Co-Owner can’t be denied to Other
Income Tax
Income Tax
Indexation Benefit for Acquisition Costs Based on Payment Year’s Index: ITAT
Corporate Law
Corporate Law
Challenge against approved Resolution Plan dismissed as requirement of Section 30(2) of IBC ode duly satisfied
Corporate Law
Corporate Law
Compounding fee not payable as provision of Legal Metrology Act not violated
Income Tax
Income Tax
Shares held as investment taxable under capital gain irrespective of controlling interest
Income Tax
Income Tax
Adjustment of deferred shares based on value of ordinary shares upheld
Income Tax
Income Tax
Compensation payment out of sale proceeds explained with documentary evidence allowed
Income Tax
Income Tax
Reopening of assessment quashed as PCIT granted approval without adequate inquiry
Income Tax
Income Tax
