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Code

SC

Jurisdiction

SC:Entire expenditure allowable in case of indivisible business giving…

SC: 'Change of opinion' to be treated as in-built test to check abuse of power by AO

SC:Liability to charge interest u/s 201(1A) not dependent upon due payment…

SC: Capital gains tax payable on full value of sale consideration, and not…

SC: ‘Full value of consideration’ u/s 12B of 1922 Act, not…

SC:AO does not have jurisdiction to go behind net profit shown in P&L Ac…

SC:Income not taxable under Income-tax Act, cannot be taxed on basis of estoppel…

SC:Transfer of ‘Loom Hours’ held to be Revenue…

SC:Words ‘derived from’ occurring in sec 80HH imply…

SC: SC:Explanation to sec 9(1)(ii), inserted by Finance Act 1999 not retrospective

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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