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Judiciary Level
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MAD
HC: Allows Sec. 80IB deduction for AY 2006-07; Sec. 80AC restriction…
HC: Income from sale of ‘Button Mushrooms’ grown in factory not ‘Agricultural Income’…
HC: Microfinance business primarily lending for profit, not entitled to…
HC: Flags jurisdictional ambiguity in faceless assessment proceedings,…
HC: Land considered as ‘urban vacant’ u/s 2(ea), benefit of exemption only if…
HC: JAO has exclusive jurisdiction over issuance of notice u/s 148; Dismisses writ
HC: Quashes Sec. 119 (2)(b) order rejecting delay condonation for filing ROI…
HC: Criticizes ITAT for not referring to larger bench; Sec. 55 applies to…
HC: Unabsorbed depreciation amendment not retrospective; Rules on…
HC: Banking transactions by Coop. Credit Society taxable u/s 194N; Rejects Pongal…
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Direct Tax
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