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Judiciary Level

Code

MAD

HC: Assessment sans draft order, 'belated' corrigendum held invalid…

HC:Holds lumpsum lease rental as capital expenditure; Distinguishes Madras Auto…

HC:Provision for retirement-benefit based on service weightage, a gratuity payment…

HC:No nexus with revenue purpose, forex fluctuation treated as 'capital' nature&…

HC:Denies loss carry forward by member absent AOP's timely ROI filing 

HC:100 depreciation unavailable on machineries not 'exclusively used…

HC:No TDS on non-taxable NR payments due to retro change in Sec 195(1) 

HC: HC: Refuses business loss claim on unrealized sales crystallized later 

HC:Sale deed registration relevant for capital gains, not possession/ full payment…

HC:Revenue can't cling on block-assessment where transactions held…

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Home
Direct Tax
Transfer Pricing
- All
- Rulings
  - Rulings
  - Updates
- Litigation Tracker
- News
  - All
  - News
  - APA Space
  - Around the World
  - CBDT Corner
- Experts' Corner
- Tax Ring
- Insights
- Kaleidoscope
- BEPS
- Media
  - Taxsutra TV
  - Podcast
- Book Reviews
GST
- All
- Rulings
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick