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Judiciary Level
High Court
Code
MAD
HC: Interest payment by Assessee on deposits from its Shareholders, etc.…
HC: Insurance Cos outside Sec. 14A ambit, income computed u/s 44 r.w. First…
HC: Allows deduction on agricultural land sale beyond municipality limits;…
HC: Interim dividend exempt u/s 10(33) as accrual was prior to receipt, cites…
HC: Directs NFAC to dispose Assessee’s pending appeal, collecting 20% of…
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…
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Direct Tax
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