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Code

HC

Jurisdiction

HC: Sec. 68 addition unsustainable; ITAT wrongly enhanced onus despite…

HC: No ‘change of opinion’ when material substantiating transaction absent…

HC: Treats TP-addition non-est since proceedings to give effect to DRP’s…

HC: Invokes 'equity, fairness' to strike down double taxation on IDS declaration…

HC: JDA not ‘transfer’ by itself, adopts holistic view to allow Sec. 54 relief

HC: Upholds exclusion of 6 comparables citing functional dissimilarity, failing…

HC: Mere 3-days’ time for responding to SCN, inadequate; CBDT’s 7-day time limit…

HC: LG’s payments for ICC mark usage constitute ‘Royalty'; Confirms 15%…

HC: No review power vests in Authorities for sanctions u/s 151; Negates…

HC: Quashes Sec.153C notice for non-mention of date & serving satisfaction…

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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