#section 48
Log in to FollowEvery article filed under the “section 48” tag — analysis, news and updates.
265 articlesIncome Tax
Income Tax
Indexation From Previous Owner Upheld in Family Settlement & Demerger: ITAT Delhi
Company Law
Company Law
Gujarat State Tax Department is secured creditor hence direction to RP to release amount justified
Income Tax
Income Tax
Notice Issued to Dead Person: ITAT Sends 148 Jurisdiction Issue Back to CIT(A)
Income Tax
Income Tax
Delhi ITAT Quashes Reopening Based on Mere Audit Objection: No New Material to Invoke Section 147
Income Tax
Income Tax
ITAT Directs Recalculation of Capital Gains, Not Just Section 50C Difference
Income Tax
Income Tax
Amount paid to clear mortgage on title of property is deductible u/s. 48(1)
Corporate Law
Corporate Law
Common IP usage and use of fake and fabricated documents duly proved bid rigging
Income Tax
Income Tax
ITAT Delhi: Sales Commission Not Taxable—No PE, No Business Connection
Income Tax
Income Tax
Section 50C not apply if Sale Price is Above FMV: ITAT Delhi
Income Tax
Income Tax
Wrong FMV Date and Cost Basis: ITAT Reverses AO’s Computation of Capital Loss
Goods and Services Tax
Goods and Services Tax
Arrest in fraudulent availment of ITC not illegal as all mandates of CGST and BNSS complied
Income Tax
Income Tax
Capital Gains Reassessment Invalid Due to Improper Section 55A DVO Reference
Income Tax
Income Tax
NFAC deletion of ₹52.68 Cr addition u/s 50CA on start-up share transfer upheld by Tribunal
Income Tax
Income Tax
