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Judiciary Level
High Court
Code
GUJ
HC:'Revision' u/s 264 of penalty order permissible despite appeal…
HC:Settlement Commission can't admit time-barred assessment as case not '…
HC:Projects approved before amendment not hit by commercial area restriction u/s 80IB(…
HC:Applies Srinivasa Setty, distinguishes A.R.Krishnamurthy; Relinquishment…
HC:Reassessment notice treating assessee as NR's agent invalid without order u/…
HC: Allows Sec 80IB deduction where condition of completing construction &…
HC: Reference to "prescribed authority" mandatory before denial of…
HC:Allows pre-2002 unabsorbed depreciation carry forward without 8 year time…
HC:Expenditure on sub-division of shares not enduring benefit, considered as…
HC:Subsidiary co.'s AAR application admissible though holding co case…
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Direct Tax
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