Non compete fee paid under deed of covenant held not taxable. Revenue has no business to second guess commercial or…
Application of correct limb of penalty u/s 271(1)(c) is a question of fact and not a question of law. ITAT…
Order of remand by ITAT does not give rise to any substantial question of law warranting an appeal, under Section…
Lack of significant discussion of every argument by ITAT does not constitute a substantial question of law – High Court…
There is distinction between questions of law proposed by appellant for admission of appeal and questions framed by Court –…
Validity of notice u/s 148 where assessment was made u/s 143(1)- Supreme Court quashed High Court order that no substantial question of law…
Income tax law on substantial question of law - Supreme Court explains options available before the High Court when no…
When ITAT inspected documents furnished in response to show-cause notice u/s 263 and found transactions not bogus, no interference was…
Courts are not supposed to decide academic issues unless any injury is suffered or any legal right is infringed of…
Exclusion inclusion of comparables to determine Arm's Length Price (ALP) not necessarily give rise to purely legal or substantial questions…