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Judiciary Level
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MAD
HC:Reverses ITAT ruling; Denies Sec 10B relief for year before obtaining STPI…
HC:Sec 234E fee prima facie 'penalty', not ‘fee’ for services…
HC:TDS can’t be demanded from deductee for deductor’s failure to issue…
HC:Income from leased property to franchisee a business income, not house property …
HC:Pursuing earlier appeals on same issue ‘sufficient cause’ for…
HC: 2014 amendment to Sec 54F prospective; Allows exemption for multiple…
HC:Allows technical know-how payment by ‘existing’ company as revenue…
HC:Allows Sec 10(23C) exemption; Educational institute's 'annual…
HC: NR agent’s commission for export commitment fulfilment, not FTS; No TDS…
HC:Shuts 'writ' door for re-assessment challenge; Calcutta Discounts no…
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Direct Tax
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