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Code
HC
Jurisdiction
Indian
HC:Interest on tax refund taxable as 'Income from other sources' 
HC: HC:Retro amendment not reason enough to re-open assessment beyond 4 years 
HC:Central Govt can decide if activity is 'scientific research', not CBDT 
HC:Relies on Azadi to quash re-assessment denying UAE treaty benefits 
HC: Tax exemption for FIIs under Cyprus treaty on sale of Govt securities 
HC:Confusing & conflicting payee status absolves interest on payer's TDS…
HC: Income head irrelevant for business loss set off 
HC:Overturns ITAT, allows unabsorbed depreciation addition to WDV post amalgamation…
HC:Affirms ITAT ruling, Subvention for subsidiary’s losses from Holding Co not…
HC: HC:AO not under 'impossible burden' to prove share application money…
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