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Code
HC
Jurisdiction
Indian
HC:'Unilateral write back of liability' in accounts not taxable u/s 41 pre 1996
HC:Import prices paid by Samsung India not 'excessive'
HC:NBFC allowed deduction for ICD and 'guarantee money' write-off
HC:MAT credit to be adjusted before reducing advance tax and TDS
HC: HC:NHK Japan not an ‘assessee in default’ u/s 201 for expatriate salary
HC:DRP to ascribe cogent and germane reasons for its decisions
HC: Assessment order passed without application of mind could be revised u/s 263
HC:Deemed dividend not taxable if loan recipient is not shareholder in lender…
HC: HC allows deduction for royalty paid by Nestle
HC: No immunity from penalty u/s 158BFA on significant additions during block…
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