Courts: Supreme Court of India
3,663 articlesIncome Tax
Income Tax
Bad Debt is allowable irrespective of provision for bad and doubtful debts created by Bank -SC
Income Tax
Income Tax
Interest on borrowed fund for extension of existing business is allowable as deduction -SC
Income Tax
Income Tax
Co-Operative Bank can claim deduction u/s. 80P on underwriting commission / interest income on PSEB / IDBI Bonds
Income Tax
Income Tax
Interest under Section 234B/234C is mandatory even if not specified in Assessment Order – SC
Income Tax
Income Tax
Section 80HH/80I – Assessee not statutorily obliged to maintain its accounts unit-wise
Income Tax
Income Tax
No TDS on Bulk Purchase Discount as it is not commission – SC
Income Tax
Income Tax
Excise duty not to be included in closing stock valuation – SC
Income Tax
Income Tax
Lumpsum Technical know-how Fees deductible u/s. 35AB not u/s. 37
Income Tax
Income Tax
Immunity under clause (2) of Expl. 5 to Sec 271(1)(c) available even if tax not paid by due date of ROI
Income Tax
Income Tax
Acceptance of application by Settlement Commission on basis of non-committal report of JDIT is not correct – SC
Income Tax
Income Tax
Section 80IA – In absence of separate books, AO can estimate eligible profits
SEBI
SEBI
SC held Sahara guilty of raising fund from public through dubious private placements in violation of securities laws
Excise Duty
Excise Duty
Computation of Excise Duty where the goods are sold at a price below the cost of production
Income Tax
Income Tax
