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Courts Must Remain Alive To Distinction Between Commercial Gain & Hypothetical Accretion: Supreme Court
10 Jan 2026 7:40 PM IST
Supreme Court: Receipt Of Shares Of Amalgamated Company In Substitution Of Stock-In-Trade Can Give Rise To Taxable Business Profits U/S 28 Income Tax Act
10 Jan 2026 2:30 PM IST
Use Of ICC Mark As Trademark As Per Agreement Must Be Read In Conjunction With Other Definitions: Delhi High Court Rejects Plea Against Revenue
27 Dec 2025 3:20 PM IST
Non-Compete Fee Paid By Assessee Is Allowable Revenue Expenditure U/S 37(1) Income Tax Act: Supreme Court
20 Dec 2025 7:00 PM IST
Supreme Court: S. 44C Income Tax Act Applies To “Head Office Expenditure” Regardless Of Whether It’s Incurred Exclusively For Indian Branches
16 Dec 2025 12:30 PM IST
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