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Judiciary Level

Code

MAD

HC:To determine cost of acquisition of shares held in amalgamated company,…

HC:Capital gains u/s 48 to be calculated on full value of consideration, not market…

HC: HC:Marketing cost allocation between units using turnover ratio upheld

HC:Earlier year's loss adjusted fully against reserve cannot be reduced under…

HC:No ‘transfer’ in absence of written JDA

HC: Sec 115H benefit only if direct nexus with foreign exchange asset

HC: Pre 2003 non-compete fees not taxable

HC:Assessee directed to approach DRP

HC:Concealment penalty applicable on undisclosed income reported after search

HC:No deduction on overdue bank interest u/s 43B despite conversion into loan

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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