Search Results for "Section 43B"

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Search Results for "Section 43B"

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High Court

Double Taxation Due to Inadvertent Mistake Rectified: Bombay High Court Allows Revision Under Section 264. Commissioner’s Rejection of Revision Applications Overruled; Powers Under Section 264 Applied to Correct Over-Assessment.

23 Sep 2024

This case involves three petitions filed by the assessee challenging the rejection of its revision applications under Section 264 of the Income Tax Ac...

High Court

Supreme Court Mandates Written Grounds for All Arrests: A Landmark Ruling to Uphold Fundamental Rights. Ruling in Prabir Purkayastha Case Enforces Constitutional Safeguards, Invalidates Oral Justifications for Arrests

18 Jul 2024

The Judgement discusses the Supreme Court's ruling in Prabir Purkayastha vs. State (NCT of Delhi), reinforcing the necessity for arresting authoritie...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

11 Aug 2021

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

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