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Code
SC
Jurisdiction
Indian
SC:Presumption u/s 132(4A) available only for search and seizure proceedings, not…
SC: Key words of Section 194C are 'carrying out any work'
SC:Assessee to be given reasonable ‘opportunity of being heard…
SC:Sec 41(2) applicable in case of slump sale if item-wise allocation of price possible…
SC:Transfer of Banking Undertaking including tangible and intangible assets…
SC:Deduction u/s 80P(2)(a)(i) not available to co-op societies qua income…
SC:Pre-1992, assessee entitled to deduction u/s 80HHC qua income derived…
SC:Receipt of sale of right to subscribe to ‘right shares’…
SC:There will not be any transfer when pursuant to the scheme of amalgamation…
SC:AO justified in rectifying assessment order based on retrospective…
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