Section 45 of the Income Tax Act

NCLT - Income Tax Dept - NCLT Directs Income Tax Dept. to Refund - TDS - e-Auction Purchasers to CD - CD - taxscan
NCLT Directs Income Tax Dept. to Refund Rs. 28.92 Lakhs TDS deducted u/s 194IA from e-Auction Purchasers to CD [Read Order]
December 20, 2023
Claim - LTCG - Allowable - Transactions - Transfer - Land - Ambit - Income - Tax – Act - TAXSCAN
Claim of LTCG Not Allowable when Transactions of Transfer of Land does not Falls Within Ambit of Section 45 of Income Tax Act : ITAT [Read Order]
July 1, 2023
Sub section (5A) inserted by Amendment of Finance Act 2017 - Retrospective Effect Patna HC - TAXSCAN
­Sub section (5A) inserted by Amendment of Finance Act,2017 has no Retrospective Effect: Patna HC[Read Order]
May 15, 2023
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