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Judiciary Level
High Court
Code
MAD
HC: SEBI compliant ESOP expense not a contingent liability, allowed deduction
HC:Disallows share losses of firm used to circumvent Company law
HC: Reverses ITAT ruling, allows prior period expenses for MAT computation
HC: No contravent ion of Rule 46A as AO verified additional document produced…
HC:Sale & lease back deal not sham, applies “look at” approach
HC:ITAT should not accept additional evidence arbitrarily at assessee's instance…
HC:‘Redemption fine’ being compensatory in nature allowed as deduction u/s…
HC: HC:Purpose of clause (b) to Section 80HHC(3) to disallow part of allowance…
HC:Assessment cannot be reopened beyond four year’s period unless…
HC:Depreciation cannot be allowed to assessee unless it is claimed prior to…
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Direct Tax
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