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Judiciary Level
High Court
Code
P & H
HC:AO not to reopen assessment without cogent material
HC:Expenses incurred while discontinuing part of business, allowable against…
HC:Amount representing trading liability deemed to be business income, if…
HC:For payment made under contract for octroi collection, tax to be deducted u/s…
HC:Registration of an institution u/s 12AA by itself a sufficient proof that…
HC:Directors cannot be prosecuted without being appointed as ‘…
HC:There is no time limit for carry forward of unabsorbed depreciation to any…
HC: Trust registration cannot be denied u/s 12AA for mere non-commencement of…
HC: Interest free loan to director not deemed income
HC:When view taken by the AO is within the realm of possibility, CIT has…
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  • Home
  • Direct Tax
    • All
    • Rulings
      • Rulings
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      • All
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      • CBDT Corner
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      • T-Street Buzz
      • BEPS
    • Experts' Corner
      • All
      • Expert Articles
      • Eye Share
      • The Interconnect
      • Tax Thoughts
      • Tax Nostalgia
      • Dealing with Deals
      • Deals Corner
      • EU Tax Litigator
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      • Traversing Transactions
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    • IBFD
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