#section 54
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811 articlesIncome Tax
Income Tax
Allowing Premature Redemption of Sec 54EC Bonds Beyond Court Scope: HC
Goods and Services Tax
Goods and Services Tax
Keeping refund order in abeyance merely on allegation of wrongful availment of ITC unjustified: Delhi HC
Income Tax
Income Tax
Completion of construction not required for claiming benefit u/s. 54: ITAT Bangalore
Service Tax
Service Tax
Refund of service tax paid under RCM without complying with transitional provisions under GST not admissible
Company Law
Company Law
Corporate Debtor dissolution u/s 54 of IBC could be sought after complete Liquidation
Goods and Services Tax
Goods and Services Tax
Rule 96(10) of CGST Rules is ultra vires of section 16 of IGST Act: Kerala HC
Income Tax
Income Tax
Exemption u/s. 54F available to joint residential house when two houses constitutes single unit
Income Tax
Income Tax
Penalty u/s. 271D set aside as claim made in an open and bonafide manner: ITAT Bangalore
Income Tax
Income Tax
Signing of Form No. 35A by authorized representative is an irregularity curable u/s. 292B
Income Tax
Income Tax
Denial of Section 54F Deduction Due to Late Registration Date Is Unjustified
Income Tax
Income Tax
Allotment letter given by developer construed as agreement of purchase: ITAT Kolkata
Goods and Services Tax
Goods and Services Tax
Provisional release of goods if assessee demonstrated inclusion of transaction in GSTR-1 Return
Goods and Services Tax
Goods and Services Tax
GST registration restored as required payment done for complying with rule 86B: Delhi HC
Income Tax
Income Tax
