Courts: Calcutta High Court
1,636 articlesIncome Tax
Income Tax
Issue of perversity of findings could by itself come within the ambit of a substantial question of law
Income Tax
Income Tax
Income from share transactions of the partners cannot be assessed as those of the firm acting as broker of Partners
Income Tax
Income Tax
A notice issued on a non-existent person is void. The fact that the assessee has filed a return in response to the notice makes no difference
Income Tax
Income Tax
Exemption under s 11 to charitable trust, if it acquires tenancy right in respect of some immovable property owned by a different person
Income Tax
Income Tax
Allowability of Foreign Tour expenses of wife of Managing Director
Income Tax
Income Tax
Views expressed by smaller bench of a SC in case of Azadi Bachao Andolan on tax avoidance are binding on the HC
Income Tax
Income Tax
Whether disallowance of loss on account of purchase and resale of UTI units should be restricted to the extent of dividend brought to tax by the AO
Income Tax
Income Tax
Allowability of Unfunded actuarial liability for pension in respect of employees payable till death
Income Tax
Income Tax
Guaranteed amount paid to any non-resident sports association in relation to any match played in India liable to withholding tax
Income Tax
Income Tax
Under Explanation to section 73 of Income Tax Act, 1961 even delivery-based loss on shares is “speculation” loss
Income Tax
Income Tax
Interest paid by a branch of a Foreign Bank to its Head Office is deductible in the hands of the branch
Income Tax
Income Tax
Order passed by the Tax Officer after applying the AAR ruling in petitioner’s own case cannot be revised by the Commissioner based on some other AAR
Company Law
Company Law
Appellate Court bound to accept statement of judges recorded in their judgment
Company Law
Company Law
