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Code
HC
Jurisdiction
Indian
HC:AO not to reopen assessment without cogent material
HC:Deemed Dividend to be taxed in the hands of the shareholder
HC:Discovery of income escaped assessment in subsequent assessment valid for Sec 147(a…
HC:Right in property for more than 36 months, taxable as long term
HC:Transfer included surrender of right to conveyance
HC:Property u/s 2(14) includes right in property to qualify as capital asset
HC:Technical know how usable after expiry of agreement not a capital asset
HC:Municipal corporation determined rateable value to be taken for ALV
HC:Expenditure incurred for business purposes allowable, despite dormancy for that AY
HC:Loss suffered during period of inactivity allowed as business loss
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