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Code
SC
Jurisdiction
Indian
SC:Assessee not entitled to tax refund where authorities failed to frame…
SC:Income to be received by way of compensation not taxable until final…
SC:Partner required to apply for renewal of registration of firm personally,…
SC:Income assessable in the year wherein the right to receive it accrued
SC:Entire expenditure allowable in case of indivisible business giving…
SC:No accrual of income in absence of ‘right to receive’ income
SC: Valuation of shares to be done as per market value and not face value
SC:Reversal of interest entry in book of accounts due to change in nature of…
SC:Income held to have accrued on acquiring ‘right to receive’ income
SC:Income becomes taxable on accrual only after ‘right of assessee to…
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