#section 48
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265 articlesIncome Tax
Income Tax
Capital Gains on Development Rights Taxable to Members, Not Society: ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
No jurisdiction in the hands of Customs Authorities to issue directions under GST Law
Income Tax
Income Tax
Valid TRC Enough for DTAA Benefits; Mere Shell Company Allegation Can’t Override Treaty Protection
Company Law
Company Law
Liquidation u/s. 33(1)(b) of IBC admitted in view of rejection of resolution plan
Income Tax
Income Tax
Cost Inflation Index – Meaning & Index from 1981-82 to 2024-25
Income Tax
Income Tax
Relinquishment of Trusteeship: Why Payout is Taxable as ‘Income From Other Sources’
Income Tax
Income Tax
Capital Gains Boost: Indexation Allowed from Letter of Intent Date by ITAT Mumbai – Reason: Acquisition of Vested Rights
Corporate Law
Corporate Law
Penalty imposed by CCI on bid-rigging in soil testing tenders upheld
Income Tax
Income Tax
Execution of Joint Development Agreement doesn’t constitute transfer of capital asset
Income Tax
Income Tax
Time-Barred Reassessment Notices Quashed: Limitation Period Enforced
Income Tax
Income Tax
No Extra 14A Disallowance When Suo-Moto Exceeds Exempt Income: ITAT Mumbai
Income Tax
Income Tax
Interest on housing loan includible in cost of acquisition u/s. 48 provided not claimed as deduction u/s. 24(b)
Company Law
Company Law
Commercial Tax Dept was secured creditor u/s 52 of IBC; assessee purchaser was directed to recover its cost from other creditors
Income Tax
Income Tax
