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Code
HC
Jurisdiction
Indian
HC:Absent outright transfer, know-how fees received by Atlas Copco Sweden…
HC:ITAT can rectify non-consideration of SC decision through miscellaneous…
HC:BIFR scheme under SICA overrides IT Act; No disallowance u/s 43B based on scheme…
HC:Services rendered by a hotel to its customers do not constitute ‘work&rsquo…
HC:No addition u/s 68 if revenue fails to establish that share application…
HC:Share application money not taxable as undisclosed income unless…
HC:Burden to establish creditworthiness of shareholders on AO once assessee-…
HC:Burden lies on AO to reach shareholders when relevant documents are provided…
HC:Carry forward of loss not permissible u/s 80 if return not filed within…
HC:Carry forward of loss not permissible u/s 80 on failure to file return…
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