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Judiciary Level

Code

KAR

HC:“Chit-dividend” not interest, no Sec 194A TDS liability…

HC:‘Lease Equalization account’ not a reserve, Upholds deletion from…

HC: Construction of ‘prayer-hall’/encouraging meditation yoga not…

HC: Commissioner’s order accepting/rejecting approval u/s.80G invalid, if…

HC:Extends Sec.10A benefit to DTA unit converted into STPI, applies Circular 1/2005

HC:Reverses Single Judge Order waiving Sec 234B interest, as relevant CBDT Circular…

HC:AAR can decide ex-parte; Justified absence on hearing, no reason for dismissal&nbsp…

HC: Deletes concealment penalty u/s.271(1)(c) Immunity under Expln. 5(2) available…

HC:Notes substance over form, nomenclature doesn’t eclipse 194I TDS…

HC:Higher education of MD’s daughter, allowable; Expense had direct nexus…

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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