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Code
HC
Jurisdiction
Indian
HC:Original assessment date relevant for Sec 263 revision on issues outside re-…
HC:Pre 2000, slump sale of business undertaking not subject to capital gains tax …
HC:2010 amendment to Sec 12AA(3), empowering CIT to cancel trust registration u/s 12A,…
HC: No penalty imposable for technical mistakes committed u/s 269SS
HC:Interest earned on deposits used for obtaining ‘letter of credit…
HC: HC:In order to impose penalty u/s 271D, amount received by assessee…
HC:Section 50 provides only for determination of cost of acquisition of depreciable…
HC:Financial transactions by assessee with sister concerns as part of day-to-day…
HC: Assessee entitled to deduction u/s 54E in respect of capital gain…
HC:Merely having a reason to believe that income had escaped assessment,was…
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