#section 48
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265 articlesIncome Tax
Income Tax
ITAT Deletes Section 50C Addition as Stamp Value Difference Was Within 5% Safe Harbour
Income Tax
Income Tax
Self-Generated Trademark Before 2002 Not Taxable as Capital Gain Reason Cost of Acquisition Cannot Be Computed
Income Tax
Income Tax
Share Transfer in Family Arrangement Not Taxable: ITAT Deletes ₹489 Crore Addition
Income Tax
Income Tax
Sec 50C Addition Invalid if AO Ignores DVO Reference Request: ITAT Lucknow
Income Tax
Income Tax
CIT(A) Enhancement Quashed for No Notice – ITAT Restores LTCG Issues to AO
Income Tax
Income Tax
Bogus Purchase Addition Restricted to Profit Element: ITAT Grants Relief
Custom Duty
Custom Duty
Custodian Not Liable Under Customs Law for Absence of Seal Tampering Evidence
Corporate Law
Corporate Law
Tax Dues Not Secured Debt Under IBC – VAT First Charge Claim Rejected as IBC Prevails Over VAT Law
Income Tax
Income Tax
Section 50C Applies to Leasehold Rights; But Stamp Value to Follow Agreement Date-ITAT Grants Major Relief
Income Tax
Income Tax
Initial Public Offer expense allowed u/s. 48(i) proportionate to shareholding
Income Tax
Income Tax
Include Previous Owner’s Holding Period for Inherited Property; Section 54EC Relief Allowed: ITAT Ahmedabad
Income Tax
Income Tax
LTCG Cannot Be Taxed in Wife’s Hands When Property Settled by Husband – ITAT Deletes Rs. 19.86 Cr Addition
Income Tax
Income Tax
ITAT Allows Charitable Trust Relief Because Sub-Grant to Foreign University Was a Tied-Up Project Grant
Corporate Law
Corporate Law
