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Judiciary Level

Code

KAR

HC:Eligible profits u/s 80IA(5) be computed after set-off of notionally brought…

HC:10 year compliance to SSI 'formative conditions' not necessary…

HC:Sec. 263 revisional powers can’t be invoked once search…

HC:Holds income from sub-letting of leased property as ‘business income’,…

HC:No goodwill 'transfer' u/s 45(4) on retiring partners' account…

HC:Allows Sec 80IB deduction, can't insist completion certificate not…

HC:Following Gujarat HC, Karnataka HC holds Sec 40(a)(ia) amendment…

HC:Sec 244A interest taxable on ‘receipt’ basis notwithstanding…

HC:Accrual, not payment relevant for salary taxability; Pre-ammendment non-…

HC:‘Capital’ u/s 13(4) also includes borrowed capital, not limited to…

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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