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Code

SC

Jurisdiction

SC: Question of fact can be referred to HC, if other question only academic…

SC:Drawings, designs charts, plans, processing data etc. is ‘…

SC:ITO dealing with assessment in subsequent year to determine whether…

SC:Standard rent over actual rent to be taken for annual value 

SC:Contribution for right to receive technical assistance not allowable

SC:Right of  MAT credit gets crystallized as soon as tax in paid under MAT

SC:Definition of dividend is an inclusive definition u/s 2(6A)

SC:Bad Debt must arise in the course of and as a result of business

SC:No scope for charging ‘interest’ on ‘interest;&…

SC:Disallowance of interest paid on debentures, u/s 12(2) of 1922 Act not…

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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