INCOME TAX

Sunday, 5 October 2025

Disallowance for marked-to-market loss [Section 40A(13)]

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“Marked to market” (MTM) is an accounting and trading practice that updates an asset’s value to its current market price, rather than its or...
Wednesday, 17 September 2025

Understanding of the RFCTLARR Act, 2013

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The process of land acquisition in India is governed by various laws such as the Right to Fair Compensation and Transparency in Land Acquisi...
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Ram Dutt Sharma
Born on 27 June, 1958 in Narnaul, Haryana joined Income-tax Department in the year 1983 and retired as Income Tax Officer on 30.06.2018. He has authored over 44 books on Direct Taxes so far. Preveliged to be recipient of first-ever Finance Minister’s Award 2017 for sustained devotion, commitment to duty and promoting excellence in the field of Direct Taxation at National Level on 24.07.2017.
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