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Judiciary Level
High Court
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MAD
HC:Treats non-compete fees as revenue expenditure; Aids 'full yield'…
HC:Follows Walfort; Availing permissible deduction advantage not '…
HC:Recognises increased outsourcing in manufacturing, Grants Sec 80IA relief
HC:Principle of parity not applicable for unrealised export turnover; Kerala…
HC:Madras HC differs from Delhi HC, Landing/ parking charges for airplane not 'rent…
HC:Confusing & conflicting payee status absolves interest on payer's TDS…
HC:Overturns ITAT, allows unabsorbed depreciation addition to WDV post amalgamation…
HC:Sec. 54F exemption can't be denied for extra residential house held jointly&…
HC:Sec 10B deduction continues post merger; Benefit attached to undertaking,…
HC:Hire Purchase agreement terms to determine taxability; Assessee's EMI…
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