The famous Supreme Court decision on reassessment in the case of Union of India vs. Ashok Agarwal [2022] 138 taxmann.com 64 (SC) wherein the Hon’ble Supreme Court held that all the notices…
The meaning of any amount becomes due under section 237 to 245 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of any amount becomes due.
The meaning of business and profits and gains of business or profession under section 80HHD of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of business and profits and gains of business or profession.
The meaning of deduction of such profit and gains as are derived by an industrial undertaking from export under section 10A of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of deduction of such profit and gains as are derived by an industrial undertaking from export.
The meaning of building under section 22 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of building.
The meaning of casual and non-recurring under section 10(3) of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of casual and non-recurring.