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SC
Jurisdiction
Indian
SC: Permits deviation in stock valuation; considers 'levy price' over…
SC: 'Silly mistake' or 'Human error' not justifiable grounds to levy…
SC:Rejects 'theoretical exercise' of recomputing amortised income
SC:NRI donors must show financial capacity to 'gift' to discharge Sec 68 onus&…
SC: Applies 'substance over form' test, holds contingent deposits as income …
SC:Allows tax holiday based on unit-wise profitability despite absence of…
SC:Lumpsum know-how expense should be amortised, Deduction can't be claimed at…
SC:Follows 5-judge ruling, Interest on tax payment default mandatory but waiver…
SC:Closing stock not source of profits; Excise duty thereon not income
SC:Immunity from penalty upon search available despite late payment of taxes
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