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Judiciary Level

Code

KER

HC:14A disallowance applicable to income from investment made for banking business&nbsp…

HC:Can’t revise pre 2001 assessment orders to make disallowance u/s 14A 

HC: Powers u/s 220(6) are discretionary

HC: Blending of tea is manufacturing activity entitled to exemption u/s 10A

HC:Blending and packing of tea for export amounts to manufacture for Sec 10B

HC:‘Tyre retreading’ does not amount to manufacture for the purpose of sec 80I

HC:Profitederived from business activity relatable to industrial undertaking…

HC:Intermediary product having distinct market can be a final product for…

HC:Depreciation not allowed to assesse unless it is claimed by him prior to…

HC:No Sett-off of carried forward loss and unabsorbed depreciation in absence…

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Home
Direct Tax
- All
- Rulings
  - Rulings
  - Weekly Case Digest
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- Special Coverage
- Media
  - Taxsutra TV
  - Podcast
- IBFD
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