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Code

HC

Jurisdiction

HC: HC:Initiation of TDS assessment proceedings subject to limit of 4 years.

HC: Period of limitation not applicable for TDS order passed u/s 201

HC: Reopening of assessment to deny concessional tax rate u/s 44BB invalid

HC:No ‘transfer’ in absence of written JDA

HC:Transfer held to have taken place on handing over of possession and not on date of JDA…

HC:Date of JDA may be construed as date of transfer if passing of complete…

HC:Mere grant of ‘permissive right’ to built on a plot of…

HC:Where clauses of JDA clearly contained elements of transfer, capital gains…

HC: ITAT’s order, directing AO to allow adjustment for…

HC: Interest on 'self asst tax' refund available from date of tax payment

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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