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Code
HC
Jurisdiction
Indian
HC:Expense assisting to increase profit is business expense
HC: HC:Dress Designer an ‘artist for Sec 80RR
HC: Additional issues can be considered in re assessment, in case original…
HC:Expenses ‘excessive & unreasonable’ for Sec 40A(2)(a) is question of fact…
HC:MAT credit is advance tax by purposive interpretation of Sec 2(1)
HC:Income not covered by Sec 148 notice assessable by AO, Separate Notice required&…
HC:Expenditure allowance spread over even when whole expenditure in current year
HC:The provision of deemed dividend are intended to tax persons, on whose behalf, or…
HC:Tribunal can go into the merits of CITs order
HC:: Issue of jurisdiction, being pure question of law, can be agitated in…
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