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ITAT:Disallowance u/s 14A not automatic; Onus on AO to determine attributable…
HC: Royalty / brand promotion expenses by exclusive licensee deductible; Revenue…
ITAT:Disallowance u/s 40(a)(ia) only for non-deduction of tax, not for short deduction&…
ITAT:Deemed speculation loss on shares includes loss from closing stock valuation
HC:Payment for right to purchase raw material a revenue expense
ITAT:Interest on delayed purchase payments not liable to TDS
HC:RBI instructions irrelevant for IT Act; Denies revaluation loss on Bank's…
HC: Reverses ITAT ruling, Interest-free advance to sister concern not 'bad debt…
ITAT:Must prove 'inability to recover' for claiming business loss, mere…
SC:Dismisses Dept's SLP, Bill discounting charges not taxable as interest income…
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