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Judiciary Level
High Court
Code
KER
HC:Rejects LTCL claim; Fulfilment of MoU conditions confer property rights, not…
HC:Simultaneous deduction under two independent sections [Sec 80HH & Sec…
HC:Gives wider meaning to Sec. 158B(b), holds 'baseless' depreciation claim as…
HC:Ascribes wider meaning to 'machinery'; TDS u/s Sec 194I applies on vehicle…
HC:Allows loss and depreciation set-off within block period in computing…
HC:CIT(A)'s order date not relevant for Sec 263 time limit on new issues
HC:Legal fiction limited to purpose for which they are created
HC:Denies Sec 54F exemption for renovation/ repairs of existing house
HC:Tribunal cannot adjudicate on validity of retro amendments, consequently even…
HC:Kerala HC follows Calcutta HC; Strikes down leave encashment disallowance u/s…
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