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HC: Pending litigation proof of irrecoverable debt; Allows bad-debts deduction…
ITAT: Disallows depreciation on goodwill acquired basis unregistered &…
HC: Invokes real income theory, nixes taxation of 'excess royalty'…
ITAT: Reassessments prior to March 2022 under faceless scheme doesn't make…
ITAT: Deletes Sec. 57(iii) addition, as borrowed funds were wholly &…
ITAT: Sec. 57(iii) interest deduction requires direct nexus with borrowed…
ITAT: Deletes AO's adhoc offshore income attribution to PE in India, follows…
ITAT: License fees categorized as house property income not business profits as…
ITAT: Failing to bring legal representatives on record vitiates…
ITAT: Mandates remand report to ensure fair-play for Revenue in appeals; Remits…
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Direct Tax
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