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Code
HC
Jurisdiction
Indian
HC:Operational subsidies eligible for tax holiday; Distinguishes SC ruling in Liberty…
HC:Advt expense on products using 'licensed brand' allowable u/s 37
HC:Disapproves SB ratio, Allows Sec 54 benefit for two adjacent flats
HC:Can't invoke 80IA(8) simply because profits of eligible undertaking higher…
HC:Can't invoke 80IA(8) simply because profits of eligible undertaking higher…
HC: Can't deny tax holiday due to sub-contracting; Upholds Sec 80-I deduction
HC:Opportunity of hearing doesn't always include personal hearing,…
HC:Upholds AO's right to tax unexplained sundry creditors, places burden on…
HC:Refuses to admit Dept's appeals on re-assessments u/s 44BB
HC: Incidental business cannot dis-entitle approval as 'scientific…
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