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Section 89

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Calculating Relief Under Sections 89 & 89A: Tax Benefits Explained

Income Tax : Learn how to calculate tax relief under Sections 89 and 89A of the Income Tax Act for arrears, gratuity, pension, and foreign reti...

November 11, 2025 58635 Views 2 comments Print

Comparative Analysis: Section 89 vs Section 90 under Companies Act, 2013

Company Law : Understand Sections 89 and 90 of the Companies Act, 2013, focusing on legal ownership declarations and significant beneficial owne...

July 10, 2025 1581 Views 0 comment Print

Beneficial Interest in Company Section 89 of Companies Act, 2013

Company Law : Delve into intricacies of Section 89 of Companies Act, 2013, governing beneficial interest in company shares. Learn about declarat...

December 4, 2023 8640 Views 0 comment Print

Section 89 of Income Tax Act: Relief for Salary/pension Arrears/Advance

Income Tax : Detailed insights into Section 89 of the Income Tax Act 1961, which offers tax relief on arrears or advance salary, pension, or co...

July 27, 2023 5157 Views 0 comment Print

Conceptual clarity regarding Tax Relief under section 89 of Income Tax Act, 1961

Income Tax : First of all, we should understand the concept of – Why Tax Relief is given to Taxpayers? Income Tax is Calculated on Assess...

January 4, 2022 59082 Views 2 comments Print


Latest Judiciary


Revision Petitions Deemed Revived on Default Under Vivad Se Vishwas: J&K HC

Income Tax : The Court held that failure to comply with payment conditions under the 2020 Scheme automatically revived withdrawn revision petit...

February 22, 2026 255 Views 0 comment Print

Section 89 Non-Disclosure Insufficient to Prove Oppression or Mismanagement: NCLAT Delhi

Company Law : The tribunal held that a petition is not maintainable where the applicant is neither a shareholder nor member, and where disputes ...

January 14, 2026 1599 Views 0 comment Print

An order accepting bond u/s. 88 of CrPC from accused doesn’t amount to grant of bail

Corporate Law : Tripura High Court held that an order accepting bond under section 88 of the Code of Criminal Procedure [CrPC]from the accused doe...

December 6, 2025 357 Views 0 comment Print

When moisture content is below 10% it corresponds to a roasted areca nut

Custom Duty : Madras High Court held that when the moisture content is below 10%, the same is to be considered only to be a roasted areca nut th...

November 1, 2025 708 Views 0 comment Print

No Surviving Addition After 154 Rectification – ITAT Delhi Allows Relief u/s 89

Income Tax : The Income Tax Appellate Tribunal (ITAT) in Delhi has ruled that a disputed tax addition is no longer valid after the Assessing Of...

September 23, 2025 420 Views 0 comment Print


Latest Posts in Section 89

Revision Petitions Deemed Revived on Default Under Vivad Se Vishwas: J&K HC

February 22, 2026 255 Views 0 comment Print

The Court held that failure to comply with payment conditions under the 2020 Scheme automatically revived withdrawn revision petitions. This made the assessee eligible under the 2024 DTVSV Scheme.

Section 89 Non-Disclosure Insufficient to Prove Oppression or Mismanagement: NCLAT Delhi

January 14, 2026 1599 Views 0 comment Print

The tribunal held that a petition is not maintainable where the applicant is neither a shareholder nor member, and where disputes stem from a private MoU rather than company affairs.

An order accepting bond u/s. 88 of CrPC from accused doesn’t amount to grant of bail

December 6, 2025 357 Views 0 comment Print

Tripura High Court held that an order accepting bond under section 88 of the Code of Criminal Procedure [CrPC]from the accused doesn’t amount to a grant of bail. Accordingly, the present bail application is disposed of.

Calculating Relief Under Sections 89 & 89A: Tax Benefits Explained

November 11, 2025 58635 Views 2 comments Print

Learn how to calculate tax relief under Sections 89 and 89A of the Income Tax Act for arrears, gratuity, pension, and foreign retirement income. Understand eligibility, computation steps, and filing forms 10E & 10EE.

When moisture content is below 10% it corresponds to a roasted areca nut

November 1, 2025 708 Views 0 comment Print

Madras High Court held that when the moisture content is below 10%, the same is to be considered only to be a roasted areca nut thus writ petition is disposed of with direction to the department to release the goods.

No Surviving Addition After 154 Rectification – ITAT Delhi Allows Relief u/s 89

September 23, 2025 420 Views 0 comment Print

The Income Tax Appellate Tribunal (ITAT) in Delhi has ruled that a disputed tax addition is no longer valid after the Assessing Officer (AO) himself rectified the initial assessment order under Section 154 of the Income-tax Act, granting the taxpayer full relief.

Comparative Analysis: Section 89 vs Section 90 under Companies Act, 2013

July 10, 2025 1581 Views 0 comment Print

Understand Sections 89 and 90 of the Companies Act, 2013, focusing on legal ownership declarations and significant beneficial ownership disclosures for corporate transparency.

KGST: HC Not Appellate Authority to examine merit of assessment/refund order

May 9, 2024 390 Views 0 comment Print

Analysis of N.R. Patel & Co. Vs Assistant Commissioner case by Kerala High Court. Court rules on assessment/refund order merit under KGST Act. Full judgment.

HC Quashes Criminal Proceedings for Non-Compliance with GST Summons (Section 70)

January 5, 2024 1857 Views 0 comment Print

Jharkhand High Court drops criminal proceedings under CGST Act, Section 174 IPC. Summon duly replied. Analysis of the case – Satyendra Singh Kushwah vs. State of Jharkhand.

Denial of TDS credit to deductee due to non-deposit of TDS by deductor unjustified

December 21, 2023 4434 Views 1 comment Print

ITAT Kolkata held that once the TDS is deducted then the liability resulting from the non-deposit of TDS by the deductor cannot be fasten on the deductee. Hence, denial of TDS credit to deductee unjustified.

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