#section 56
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811 articlesIncome Tax
Income Tax
Taxation of Virtual Digital Assets as introduced in Finance Bill 2022
Income Tax
Income Tax
Transfer of Immovable Property for Less than Stamp Duty Value -Implications
Income Tax
Income Tax
Reopening quashed due to change in opinion as final order confirmed addition u/s 68 instead of alleged section 56
Income Tax
Income Tax
Gift From HUF – Whether Capital Receipt In the Hand of Member?
Income Tax
Income Tax
Share Transfer without consideration or at a price lower than FMV not attracts Section 56(2)(vii)
Income Tax
Income Tax
Genuine issue of Shares to Shareholders not to be considered under Anti-Abuse Provisions of the IT Act
Income Tax
Income Tax
Taxability on Gifts, Rewards & Rewards Given to Sportsperson/Olympic Participants
Income Tax
Income Tax
Agreement Vs. Stamp Duty Value : ITAT discusses Scope of exception to section 56(2)(vii)(b)(ii)
Income Tax
Income Tax
S. 56(2)(vii)(b)(ii) cannot be applied prior to A.Y. 2014-15; allotment letter constituted a complete agreement
Income Tax
Income Tax
Rule 11UAC of Income-Tax Rules, 1962
Income Tax
Income Tax
In absence of malfide or false claim AO not justified in taking hyper technical view
Corporate Law
Corporate Law
Availed Startup Benefits?
Income Tax
Income Tax
No section 56(2)(vi) addition for Gift received from brother-in-law
Income Tax
Income Tax
