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ITAT:Receipt of trivial refundable security on JDA execution, not taxable as…
ITAT:ONGC's 'signature bonus' for demitting 60 rights in oil fields, a…
ITAT:Characterises land as non-agricultural, absent agricultural operations;…
SC:Sale on 'going concern' basis is 'slump-sale', not depreciable asset…
HC:No capital gains upon firm's Chapter-IX conversion into company despite…
HC: Draws credence from buyer's ruling; Accepts seller's Sec 50B '…
ITAT:Interprets Sec.42(2)(b) on oil-exploration income; DRP-route inapplicable…
ITAT:Forex gain on ECB restatement a capital receipt; Relies on Woodward Governor (SC)…
ITAT:Allows indexation benefit from 1981 despite property inherited in 2002;…
SC:Rejects 'slump sale - no tax' argument; Upholds capital-gains on sale…
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