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Judiciary Level

Code

KAR

HC:Beneficial treaty rate preference u/s. 90 applies separately to each royalty…

HC:Allows depreciation on 'revalued' intangibles to successor-…

HC:Short TDS-deduction by Indian payer doesn't trigger Sec. 234B…

HC:'Substitution' has effect of 'deleting old rule'; Grants…

HC: Sec. 80-IB restriction on multiple-flat allotment to single owner vide…

HC:Sec.80IB(10)(c) doesn't exclude proportionality; Allows pro-rata…

HC:Reverses ITAT; Allows EOU units' losses set-off against DTA unit…

HC:Payment for NR's inspection & quality check services, not FTS

HC:Grants indexation benefit on capital gains while arriving at MAT profits u/s.…

HC:Sec. 40(a)(ia) amendment extending payment upto ROI due-date, curative and…

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Home
Direct Tax
Transfer Pricing
- All
- Rulings
  - Rulings
  - Updates
- Litigation Tracker
- News
  - All
  - News
  - APA Space
  - Around the World
  - CBDT Corner
- Experts' Corner
- Tax Ring
- Insights
- Kaleidoscope
- BEPS
- Media
  - Taxsutra TV
  - Podcast
- Book Reviews
GST
- All
- Rulings
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick