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Code
SC
Jurisdiction
Indian
SC: Sec 147 postulates live link between material and belief that income has escaped…
SC:Direct nexus must exist between primary facts and ‘conclusion&…
SC:Share broker to value bonus shares by spreading cost of original shares over…
SC:Cost of Acquisition of bonus shares not to be taken as NIL
SC:Not permissible to curtail scope of deduction granted u/s 36(1)(iv), by way of…
SC:Non-distribution of dividend not unreasonable in view of several years&…
SC:Reassessment u/s 147(b) on basis of factual error pointed out by internal…
SC:Filing fee paid to Registrar of Companies for enhancement of capital not…
SC:Expenditure incurred on issuing shares to increase share capital not…
SC:Interest on loan taken for business, later ceased, allowable as deduction…
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