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Judiciary Level
High Court
Code
GUJ
HC:Where no assessment proceedings are pending, AO has no jurisdiction to…
HC:For attracting provisions of s. 28(iv), nexus must exist between business of…
HC:Where existing tax liability is reduced to admitted liability…
HC:Investment allowance, allowable on actual cost or adjusted cost enhanced…
HC:Interest on FD not being part of mutual activity received by assessee club is…
HC: Land ownership not a pre-condition for Sec 80-IB(10) deduction to a housing project…
HC:Authority examining the eligibility of institute for the purpose of Section 80G not…
HC:Relinquishment of interest in a partnership does not amount to transfer
HC:Depreciation to be allowed while computing income u/s 11(1)(a)
HC: TPO not competent to decide validity of AO reference
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Direct Tax
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