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section 28(iv) of the Income Tax Act
Waiver of Loan for Acquiring Capital Assets cannot be taxed as Perquisite u/s 28(iv) of Income Tax Act :ITAT [Read Order]
November 10, 2023
Waiver of Cash Loan by Holding Company Not Taxable as Business Income u/s 28(iv) of Income Tax Act: ITAT [Read Order]
April 25, 2023
One-Time Settlement of Debt by Bank not Perquisite from Business If Loan granted to Assessee was a Separate Transaction: ITAT [Read Order]
June 18, 2019
Benefit Received in the Nature of Cash or Money from Waiver of Loan is Non-Taxable under Section 28(iv) of IT Act: Supreme Court [Read Judgment]
May 3, 2018
Share Premium is Capital Receipt, Not taxable: Bombay HC [Read Judgment]
July 5, 2017
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