Stock Appreciation Rights received prior to 01.04.2000 not perquisite u/s 17(2)(iiia) such provisions being not retrospective-Supreme Court The Revenue…
Interest earned on share application money kept in fixed deposit was liable to be set off against the public issue…
Satisfaction u/s 158BD can not be arrived without examination, verification of seized books documents. SC uphelds validity of notice issued…
Supplying blue prints can be considered as technical services u/s 80-O but deduction rightly denied as they were not produced…
Reassessment on change of opinion on the same facts and circumstances already in AO’s knowledge during the original assessment proceedings…
Excise classification of coconut Oil in small packings-In view of the difference of opinion, the Registry directed to place appeals before CJI ABCAUS Case Law Citation: ABCAUS 228…
Conflict of interest is sufficient cause for share transfer refusal u/s 58(4) of Companies Act, 2013 –Supreme Court. CLB obliged…
Supreme Court explains the doctrine of mutuality. Receipts of non-occupancy charges, transfer charges, common amenity fund charges received by cooperative…
The Legislature cannot overturn a judgment by way of introducing an amendment to make the judgment wrong or a nullity-Supreme…
Supreme Court issues direction for implementation of the BOCW Act and Cess Act for the benefit of building and other…