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Section 64

Latest Articles


Challenges in GST Recovery & DRC-07 Compliance

Goods and Services Tax : Understand GST recovery issues, DRC-07 compliance challenges, and the impact on taxpayers. Explore solutions for rectification, re...

February 3, 2025 1455 Views 0 comment Print

Clubbing of Income Under Section 64: Key Provisions

Income Tax : Learn how income from a spouse, minor child, or HUF is clubbed under Section 64 of the Income Tax Act, affecting tax liabilities. ...

October 21, 2024 1662 Views 0 comment Print

Recalling the Clubbing Provisions in Income Tax

Income Tax : Learn about the clubbing provisions under the Income Tax Act, covering income transfers, revocable transfers, and taxation of inco...

August 26, 2024 3693 Views 1 comment Print

Clubbing of income of a Minor Child with Income of parent

Income Tax : Applicability of clubbing provisions on the income of a Minor Child ♦ The income of minor child will be clubbed in the income of...

April 25, 2020 70875 Views 3 comments Print

Clubbing of income from the asset transferred to Spouse

Income Tax : Clubbing Provisions on the income from the asset transferred to Spouse Clubbing of income means the inclusion of income of a perso...

April 14, 2020 9840 Views 0 comment Print


Latest Judiciary


Interest earned by Co-operative Society on deposits of surplus profit qualifies for deduction u/s. 80P(2): Kerala HC

Income Tax : Kerala High Court held that income received by Co-operative Society by way of interest, on deposits of surplus profits earned by i...

September 25, 2024 1050 Views 0 comment Print

Appeal u/s. 377 of Cr.P.C. against inadequate sentence to be filed in Sessions Court: Karnataka HC

Income Tax : Karnataka High Court held that department appeal under section 377 of Cr.P.C. against sentence on the ground of its inadequate dis...

August 8, 2024 213 Views 0 comment Print

Waste Exceeding SION Norms Exempt from Customs Duty if cleared with Proper Permissions & Payments

Custom Duty : CESTAT Ahmedabad held that waste and scrap, even if exceeding SION norms, are exempt from customs duty provided they are cleared w...

May 24, 2024 849 Views 0 comment Print

ITAT Allows Indexed Cost of Construction for Penthouse Regularized on Sale Date

Income Tax : Read the detailed analysis of ITAT Bangalore's decision in Jayanti Vasishta vs ITO allowing indexed cost of construction for a pen...

March 24, 2024 885 Views 0 comment Print

Ultra Tech’s Writ Petition Against CCI Order on Cement Cartelisation Quashed

Corporate Law : Assessee-company was a public company principally engaged in the business of manufacturing and marketing of grey cement, building ...

January 8, 2024 1311 Views 0 comment Print


Latest Notifications


Competition Commission of India (Lesser Penalty) Regulations, 2024

Corporate Law : Explore the new Competition Commission of India (CCI) Lesser Penalty Regulations 2024. Learn about conditions, procedures, and ben...

February 20, 2024 1041 Views 0 comment Print

IRDAI De-notifies Arbitration Clause in Insurance Tariffs

Corporate Law : Stay informed about the latest IRDAI notification on de-notifying arbitration clauses in insurance tariffs for Fire, Motor, Engine...

January 24, 2024 966 Views 0 comment Print


Latest Posts in Section 64

Challenges in GST Recovery & DRC-07 Compliance

February 3, 2025 1455 Views 0 comment Print

Understand GST recovery issues, DRC-07 compliance challenges, and the impact on taxpayers. Explore solutions for rectification, refunds, and error resolution.

Clubbing of Income Under Section 64: Key Provisions

October 21, 2024 1662 Views 0 comment Print

Learn how income from a spouse, minor child, or HUF is clubbed under Section 64 of the Income Tax Act, affecting tax liabilities. Key rules and exceptions explained.

Interest earned by Co-operative Society on deposits of surplus profit qualifies for deduction u/s. 80P(2): Kerala HC

September 25, 2024 1050 Views 0 comment Print

Kerala High Court held that income received by Co-operative Society by way of interest, on deposits of surplus profits earned by it, qualifies for the deduction contemplated under Section 80P(2)(a) of the Income Tax Act.

Recalling the Clubbing Provisions in Income Tax

August 26, 2024 3693 Views 1 comment Print

Learn about the clubbing provisions under the Income Tax Act, covering income transfers, revocable transfers, and taxation of income from assets transferred to family members.

Appeal u/s. 377 of Cr.P.C. against inadequate sentence to be filed in Sessions Court: Karnataka HC

August 8, 2024 213 Views 0 comment Print

Karnataka High Court held that department appeal under section 377 of Cr.P.C. against sentence on the ground of its inadequate dismissed as filing of an appeal lies in the Court of Sessions instead of High Court.

Waste Exceeding SION Norms Exempt from Customs Duty if cleared with Proper Permissions & Payments

May 24, 2024 849 Views 0 comment Print

CESTAT Ahmedabad held that waste and scrap, even if exceeding SION norms, are exempt from customs duty provided they are cleared with proper permissions and duty payments.

ITAT Allows Indexed Cost of Construction for Penthouse Regularized on Sale Date

March 24, 2024 885 Views 0 comment Print

Read the detailed analysis of ITAT Bangalore’s decision in Jayanti Vasishta vs ITO allowing indexed cost of construction for a penthouse regularized on the sale date.

Competition Commission of India (Lesser Penalty) Regulations, 2024

February 20, 2024 1041 Views 0 comment Print

Explore the new Competition Commission of India (CCI) Lesser Penalty Regulations 2024. Learn about conditions, procedures, and benefits for cartel disclosure and reduction in penalties.

IRDAI De-notifies Arbitration Clause in Insurance Tariffs

January 24, 2024 966 Views 0 comment Print

Stay informed about the latest IRDAI notification on de-notifying arbitration clauses in insurance tariffs for Fire, Motor, Engineering, and more. Effective from 27th October 2023.

Ultra Tech’s Writ Petition Against CCI Order on Cement Cartelisation Quashed

January 8, 2024 1311 Views 0 comment Print

Assessee-company was a public company principally engaged in the business of manufacturing and marketing of grey cement, building and cement related products. Competition Commission of India (CCI) was a statutory authority constituted under the Competition Act, 2002.

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