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Judiciary Level
High Court
Code
KAR
HC: Sec. 50C doesn't apply to sale of ‘rights in land’; Reverses ITAT
HC: Quashes prosecution as injudicious/irregular against directors of…
HC: Sub-sections (1) & (2) of Sec. 92A interlinked; Jockey-USA &…
HC: No mandate u/s 36(1)(vii) to prove irrecoverability of bad-debts,…
HC: RBI approval relevant factor for determining ECB interest rate; Upholds ITAT s…
HC: Bonus shares merely reallocate company's funds; Sec. 56(2)(vii)…
HC: Dismisses assessee s appeal as academic considering subsequent favorable…
HC: Capital grant of Rs. 570 Cr. incurred on R&D by HAL allowable as revenue…
HC: Notional rent not taxable u/s 22 for building let out without receiving…
HC: Expense reimbursement on seconded employees - Not FTS, No TDS; Distinguishes…
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Direct Tax
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