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ITAT:Share transfer to parent company on book value not sham, McDowell inapplicable
HC:Kerala HC follows Calcutta HC; Strikes down leave encashment disallowance u/s…
SC:Bank Guarantee furnished in respect of amount ‘payable,’ not…
HC:Mere postponement of liability to pay interest did not amount to discharge…
HC:BIFR scheme under SICA overrides IT Act; No disallowance u/s 43B based on scheme…
HC:Actual payment and not incurring of liability, relevant for admissibility…
SC: Proviso to section 43B retrospective in nature
SC:Amendments brought by Finance Act, 2003 to S.43B, curative in nature and to be applied…
HC: Accounting method not relevant for claiming deduction u/s 43B
HC: Excise duty on closing stock not income u/s 145A(b)
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    • All
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      • Rulings
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