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Code

SC

Jurisdiction

SC:Legal effect of a transaction not to be ignored

SC:Money borrowed and returned to lender through circular payments, not deductible

SC:Composite effect of scheme not to be disregarded, where parties included &…

SC:Preordained scheme, designed to avoid tax, to be disregarded for tax purposes

SC:Holding co held as beneficial owner of dividend paid to it in absence of tax treaty…

SC:Assets of subsidiary, generally referred to in a statute, not assets of parent company…

SC:No distinction to be drawn for fiscal purposes in a pre-planned tax saving scheme

SC: Bonafide transaction for saving tax, not to be disregarded for want of 'substance…

SC:Strategic tax planning, not pre-ordained, held to be legitimate

SC:Transaction structure not relevant for deciding whether taxpayer was…

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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