Courts: Supreme Court of India
3,663 articlesIncome Tax
Income Tax
Reopening based on Second thought on same material not valid – SC
Income Tax
Income Tax
Section 32A – Mining, cutting & polishing of granite is manufacture -SC
Income Tax
Income Tax
Section 80HHC – Leasing rights can be considered as goods -SC
Income Tax
Income Tax
Section 80HHC -Sales tax & excise duty will not form part of total turnover
Income Tax
Income Tax
Probe delay in filing appeal in cases involving huge revenue/demand -SC
Income Tax
Income Tax
Interest on loan for acquisition of capital asset is deductible even if such asset not put to use in previous year
Income Tax
Income Tax
Notice u/s 148 based on vague notice u/s. 154 not maintainable -SC
Income Tax
Income Tax
Low Tax Effect Circular cannot apply Ipso Facto – SC
Income Tax
Income Tax
Interest on debenture taxable on spread-over basis – SC
Income Tax
Income Tax
Reversal of law by Supreme Court does not justify reopening
Income Tax
Income Tax
In case of gift burden is on assessee to prove financial capacity of Donor -SC
Income Tax
Income Tax
Section 80-IA – Texturing & twisting of polyester yarn amount to manufacture – SC
Income Tax
Income Tax
Contingent deposits received from customers is income – SC
Income Tax
Income Tax
