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Code
HC
Jurisdiction
Indian
HC:Royalty / brand promotion expenses by exclusive licensee deductible;…
HC: Royalty / brand promotion expenses by exclusive licensee deductible; Revenue…
HC:Reassessment initiated for wrong year quashed even though mesne profits held…
HC:Sec 10A still an 'exemption', but computed before non-10A business loss 
HC:No interest disallowance in absence of thin capitalisation rules, confirms…
HC:Recognises increased outsourcing in manufacturing, Grants Sec 80IA relief 
HC: Criticizes ITAT's 'uninformed' findings; Upholds unexplained…
HC:Holds gift from shareholders to company as 'genuine', differs from ITAT, AAR 
HC:No immunity from penalty for income disclosed after search in another's case 
HC:Principle of parity not applicable for unrealised export turnover; Kerala…
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