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Judiciary Level

Code

KER

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…

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

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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