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Judiciary Level
High Court
Code
P & H
HC: P & H HC dissents with Delhi, Raj HC ;Orders due-date extension to Oct. 31
HC: TRC final word to grant Mauritius DTAA benefit, rejects treaty shopping charge
HC:Partners not expected to be aware of Firm’s assessment; Deletes interest u/s…
HC:Investment by spouse in new asset not eligible for Sec 54B exemption
HC: Deletes capital gains under JDA; Lays down law on Sec 2(47) & Sec 53A
HC:Quashes prosecution initiation merely based on CBDT's communication…
HC:Upholds ITAT's comparables selection without considering raw-material…
HC:Confirms Sec. 40(a)(ia) disallowance; Bereft of 'reasoning'…
HC:Consideration towards accepting negative covenants, non- taxable capital…
HC:AO's General observations cannot form basis for disallowance u/s 14A
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