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Judiciary Level
High Court
Code
MAD
HC: Contributions to gratuity fund taxable u/s 40A(7)(b) instead of…
HC: No tangible material brought on ‘record’ for invocation of revisional…
HC: Quashes assessment on non-searched entity sans separate satisfactory note…
HC: Order raising demand, without reference to mandatory requirement of Sec…
HC: Limitation not dependent on user-options, starts from earliest instance…
HC: Profits from sale of shares treated as business income, not STCG u/s 111A
HC: Quashes impugned orders & directs repeat exercise u/s 56(2)(vii)(c) r.w.s 50C
HC: Pr.CCIT not required to provide opportunity of hearing to taxpayer on High…
HC: Madras HC holds JAO, FAO have concurrent jurisdiction; Procedural, '…
HC: Upholds quashing of reassessment proceedings initiated based on Revenue’s…
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