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Code
HC
Jurisdiction
Indian
HC: Can't deny Sec 54F exemption following hyper-technical approach;…
HC:Dissolution deed disguised as 'Retirement' deed, capital gains…
HC:'Specific direction' for trust corpus need not be in writing; Allows exemption…
HC:MF units redemption out of commercial expediency, business loss; Grants Sec…
HC:After Rajasthan, Karnataka HC allows deduction for employee PF…
HC:Treats share transaction loss as non-speculative; Applies Sec 43(5) exception …
HC:Unexplained expenditure encouraging illegal payments/ tax evasion…
HC:No Sec. 40A(3) disallowance on cash purchases for agriculture/forest produce
HC:Settlement Commission application invalid as assessment time-limit…
HC: HC: Allows Sec 10A deduction on 'interest' income; Rejects 'direct…
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