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Judiciary Level
High Court
Code
KER
HC:Rules on unabsorbed depreciation set-off against other income post 1996 amendment…
HC:Absent tax payment by payee reporting loss, deductor not absolved from…
HC:Depreciation allowed under State enactment not to be reduced while…
HC:Grants benefit of presumption u/s. 132(4A), allows expense deduction to…
HC:Deletes Sec. 234B interest on reassessment demand despite refund of advance-…
HC:Upholds penalty levy in absence of 'bonafide' explanation…
HC:Reverses ITAT; Accrued FD interest not hypothetical income, TDS non-…
HC:Dismisses Revenue's appeal; Sec. 10B benefit to commence only from EOU…
HC:Upholds grossing-up of foreign nationals' salary u/s. 195A for tax borne by…
HC:Grants Sec.80-IA benefit to taxpayer's power distribution undertaking…
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Direct Tax
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