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Code
HC
Jurisdiction
Indian
HC:Provisions of sec 201 not attracted in absence of reasonable doubt that…
HC: HC: Original assessment order date relevant for calculating period of…
HC:Sec 41(2) not applicable to transfer of entire business as ‘going concern’…
HC:CIT justified in revising order passed by AO where it had become…
HC: Loss on forfeiture of shares amounts to transfer u/s 2(47)
HC:Appropriate Authority could not go behind consideration for transfer agreed…
HC:In arriving at actual cost/WDV of assets in existence on day of enactment…
HC:Method of determining ‘actual cost’ of asset as per sec 43…
HC:Decision of jurisdictional HC is binding on Tribunal
HC:Entire consideration as per Sale Agreement must be regarded as &lsquo…
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