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Mumbai ITAT holds that exemption u/s 54F will be available on sale of depreciable asset During FY2013-14,Sonia Pathak Khanna (‘assessee’) sold an office premises, for Rs.57 lakhs, on which depreciation had been claimed since FY 2009-10

Shailendra padhiyar 08/08/24 Shailendra padhiyar 08/08/24

During FY2013-14,Sonia Pathak Khanna (‘assessee’) sold an office premises, for Rs.57 lakhs, on which depreciation had been claimed since FY 2009-10 and treated the gains arising thereon as long term capital gain. Further, the written down value of such asset as on 01 April 2013 was Rs.16.70 lakhs

Shailendra padhiyar 22/07/24 Shailendra padhiyar 22/07/24

BEPS 2.0 Understanding the Two-Pillar Framework

Shailendra padhiyar 03/05/24 Shailendra padhiyar 03/05/24

Benefit under Treaty cannot be withheld without invocation of GAAR or evidence of impermissible avoidance arrangement where TRC is available

Shailendra padhiyar 02/05/24 Shailendra padhiyar 02/05/24

SEBI permits 100% contribution of NRI / OCI / Resident Individuals in FPIs based in IFSC

Shailendra padhiyar 30/04/24 Shailendra padhiyar 30/04/24

Karnataka HC holds that waiver of loan shall not be taxable as benefit or perquisite under pre-amendment section 28(iv) irrespective of nature of loan