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Code
HC
Jurisdiction
Indian
HC: S 13(1)(b) applies only to trusts which are purely for charitable purposes
HC:Operational income not to be excluded under S. 80HHC
HC:All the tests should be applied cumulatively in order to determine…
HC:‘Total Turnover’ refers to turnover of business and not of sale…
HC:Loss in speculative transaction entered into on behalf of principal is non-…
HC: Commissioner not to doubt genuineness of the Trust in case activities…
HC:Loss suffered on shares sold at prevailing market rates, allowable as trade loss
HC:No Sett-off of carried forward loss and unabsorbed depreciation in absence…
HC:Revenue to establish that full value of consideration declared…
HC:Lower surrender value paid to Company on assignment of Keyman insurance…
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