#section 48
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265 articlesIncome Tax

Income Tax
Interest paid for loan taken to pay compensation as part of family arbitration award cannot be claimed as deduction u/s 48
Corporate Law

Corporate Law
Unregistered Claim of Revenue Authorities for Government Dues Unsustained
Income Tax

Income Tax
Omission of claiming long term capital loss in original return not bona fide so claim via revised return allowable
Income Tax

Income Tax
Dispute in stamp value may be referred to the valuation officer
Income Tax

Income Tax
AO directed to examine leasehold or complete right over property vis-à-vis applicability of section 50C
Income Tax

Income Tax
Order passed in violation of principles of natural justice is unsustainable
Corporate Law

Corporate Law
Arbitral award can be regarded as enforceable only if it is actually executable
Income Tax

Income Tax
Will ITAT ruling in ‘Legatum Ventures’ open new doors for Litigation & impact FDI inflow in India?
Income Tax

Income Tax
Value of building not mentioned in fixed assets hence claim of deduction of cost not allowable
Goods and Services Tax

Goods and Services Tax
Benefit of Section 80 of TNGST not available in case tax dues are not paid
Corporate Law

Corporate Law
Evergreening or layering of patent protect is impermissible under Indian Patent Law
Corporate Law

Corporate Law
Creditors enjoying security interest not treatable higher than other creditors
Income Tax

Income Tax
Amount paid for settling property dispute is expenditure absolutely necessary for transfer of property
Income Tax

Income Tax
