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Judiciary Level
High Court
Code
MAD
HC:Explanation to Sec 73 not applicable to derivative transactions; Allows loss set off…
HC:Denies Sec. 80IA deduction to assessee 'maintaining' power plant…
HC:Sustains attachment on immovable property sold by tax-defaulter after…
HC:Rejects 'non-executive Chairman' Kalanithi Maran's…
HC:Condones delay in filing return due to delay in obtaining tax-audit report
HC:Admits appeal on idle-capacity adjustment, forex loss on forward contract…
HC:Quashes reassessment; Reopening reasons, a verbatim repetition of audit objections…
HC:Quashes Daimler's re-opening noting Form 3CEB disclosure; Onus on AO to…
HC: No Sec. 234B interest levy on payee where deductor paid tax with interest u/s. 201…
HC:Weighs bonafide conduct, uncertainty over disputed property income to allow…
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Direct Tax
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