#section 56
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Income Tax
Income Tax
Interest on compensation taxable as income from other sources: Delhi HC
Income Tax
Income Tax
Stamp duty valuation on Allotment letter date should be considered for Section 56(2)(x)
Income Tax
Income Tax
ITAT Deletes Share Premium Addition Due to Blatantly Anomalous Valuation by AO
Income Tax
Income Tax
No section 56(2)(viib) addition for Share allotment at premium by Subsidiary to Holding Company
Income Tax
Income Tax
AO cannot invoke Section 56(2)(viib) if Discounted Cash Flow method used for Share Valuation
Income Tax
Income Tax
No Section 56(2)(viib) addition for allotment of equity shares by Subsidiary to holding company at premium
Income Tax
Income Tax
Section 56(2)(x): Consider Stamp duty value on agreement date – ITAT Kolkata
Income Tax
Income Tax
Exemption u/s. 10(26) available to individual members of Scheduled Tribe & not to firm: ITAT Guwahati
Goods and Services Tax
Goods and Services Tax
Assessee Entitled to Interest After 60 Days from GST Refund Application
Income Tax
Income Tax
Section 56(2)(viib) not applicable for allotment of share at premium to existing shareholders
Income Tax
Income Tax
Rule 11UA(2)(A) Doesn’t Mandate Valuation Report for NAV Method: Delhi ITAT
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable when AO takes one possible view: ITAT Delhi
Income Tax
Income Tax
Co-Op society eligible for section 80P(2)(a)(i) deduction on compulsory investment with Central Co-op Bank
Income Tax
Income Tax
ITAT Orders Re-adjudication on Section 80P(2)(e) for Agricultural Loan Deductions
Explore the latest section 56 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
