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Code

HC

Jurisdiction

HC:Expenditure incurred for preparation of feasibility report allowable as…

HC:Transfer u/s 2(47) to mean ‘effective conveyance’ of capital assets

HC:Orders passed by AO u/s 201(1) and (1A) upheld, where they were passed…

HC:Change in method of valuation upheld despite distortion of profits in the year of change…

HC:Assessee entitled to claim interest on refund, where claim for refund…

HC:Amount paid for removing encumbrance to effect transfer of capital asset,…

HC:Current year depreciation, not debited to P&L A/c, deductible…

HC:Mere claim to income without enforceable right thereto not ‘accrued income…

HC: HC: Power of tax Officers u/s 245 discretionary and not mandatory

HC:No real accrual of income in case of pendency of dispute

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Home
Direct Tax
Transfer Pricing
- All
- Rulings
  - Rulings
  - Updates
- Litigation Tracker
- News
  - All
  - News
  - APA Space
  - Around the World
  - CBDT Corner
- Experts' Corner
- Tax Ring
- Insights
- Kaleidoscope
- BEPS
- Media
  - Taxsutra TV
  - Podcast
- Book Reviews
GST
- All
- Rulings
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick