Taxability of ESOPs:
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Taxability of ESOPs: 1. Meaning of ESOPs: As per Section 2(37) of Companies Act, 2013 “employees stock option” means,…
Month: November 2024
Mere Disagreement Doesn’t Justify invocation of Section 263 Revision Power: Madras HC
Mere Disagreement Doesn’t Justify invocation of Section 263 Revision Power: Madras HC EIH Associated Hotels Limited Vs CIT (Madras…
No liability where contract is cancelled before supply of goods
No liability where contract is cancelled before supply of goods The assessee entered into an agreement with the vendor…
Details to be filled while filing ITR with foreign assets:
Details to be filled while filing ITR with foreign assets: 1. Introduction: If you’re having foreign assets, then you should…
Taxation on Sale of Agricultural Land in India: A Short Overview
Taxation on Sale of Agricultural Land in India: A Short Overview No Income Tax is Payable on sale of…
Addition towards cash deposits during demonetization deleted by ITAT as it was adequately explained based on the facts and nature of the business
Addition towards cash deposits during demonetization deleted by ITAT as it was adequately explained based on the facts and nature…
Stamp duty valuation under Section 50C or 43CA cannot be substituted & only the actual sale consideration should be reduced from WDV for depreciation purposes
Stamp duty valuation under Section 50C or 43CA cannot be substituted & only the actual sale consideration should be reduced…
PAN 2.0 Project Approved – Project outlay of 1435 crores
PAN 2.0 Project Approved – Project outlay of 1435 crores The PAN 2.0 Project enables technology driven transformation of…
The failure to issue a show cause notice constituted a significant procedural defect – Assessment Order quashed by Bombay HC
The failure to issue a show cause notice constituted a significant procedural defect – Assessment Order quashed by Bombay HC…
Order under section 87A by CIT – Appeal: The Controversy to continue
Order under section 87A by CIT – Appeal: The Controversy to continue Recently, the judgement on section 87A by…
Assessing Officer is not required to examine the commercial expediency of the transaction while evaluating the explanation U/S 68: Delhi HC
Assessing Officer is not required to examine the commercial expediency of the transaction while evaluating the explanation U/S 68: Delhi…
Adding a Name or Writing a Will: The Golden Rules for Property Inheritance
Adding a Name or Writing a Will: The Golden Rules for Property Inheritance [Query 1] I am in the…
Completion of construction not required to claim exemption U/S 54: ITAT Bangalore
Completion of construction not required to claim exemption U/S 54: ITAT Bangalore DCIT Vs Bagalur Krishnaiah Shetty Vijay Shanker…
Taxability of transfers from HUF members to HUF and vice versa:
Taxability of transfers from HUF members to HUF and vice versa: Income Derived as a Member of a HUF:…
TDS credit should be given in the year it is deducted, regardless of the year the income is assessed: Ahmedabad ITAT
TDS credit should be given in the year it is deducted, regardless of the year the income is assessed: Ahmedabad…
No capital gain exemption under section 54F if investment is not in a residential house
No capital gain exemption under section 54F if investment is not in a residential house Delhi HC has dismissed…
No revision u/s 263 if assessment order is neither erroneous nor prejudicial to the interest of revenue
No revision u/s 263 if assessment order is neither erroneous nor prejudicial to the interest of revenue The case…
Penalty of Rs. 4 Lakh imposed by ROC, Jaipu merely because the date of the board meeting was wrongly mentioned in the board report
Penalty of Rs. 4 Lakh imposed by ROC, Jaipu merely because the date of the board meeting was wrongly mentioned…
