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Rulings

Mar 21,2011

SC ruling in Azadi Bachao binding on HC despite apparent conflict with Mcdowell case –

Mar 18,2011

Loss from delivery based share transactions deemed as speculation loss; Legal fiction under explanation to Sec 73 applied: Calcutta HC

Mar 18,2011

Assessee cannot seek AO’s “reasons to believe” for initiation of reassessment first time before ITAT and object to proceedings

Mar 18,2011

Sec 10(23FB) exemption available to VC fund prior to FY 07-08 on income other than “VC investments” –

Mar 17,2011

Asset transfer upon ‘sale of undertaking as a going concern’ taxable as capital gains prior to introduction of ‘slump sale’ provisions –

Mar 17,2011

Upfront money received towards ‘advance sale of room nights’ not taxable in the year of receipt –

Mar 17,2011

Consideration for “seismic surveys” taxable u/s 44BB: AAR accepts the application of the assessee

Mar 16,2011

Non-Compete fees received prior to FY 2002- 03 a capital receipt, not chargeable to tax: SC

Mar 16,2011

Transfer of undertaking against issue of bonds/ shares not a “slump sale” and not taxable as capital gains

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