Judgements and Orders, Supreme Court and High courts of India

A patent, manifest and self-evident error which does not require elaborate discussion of evidence or argument to establish it, can be said to be an error apparent on the face of the record and can be corrected while exercising certiorari jurisdiction

Merely because tax on income was paid for some assessment years would not estop the non-resident assessee from contending that its income is not liable to tax in India.

Case Fact: Whether income earned by the partner from funds withdrawn from a firm, where the firm had received such funds from a Co. in which the said partner has substantial interest, as repayment of advances made earlier in the ordinary course of bu

Case Fact: Whether A.O. is justified in adding interest on interest free loan given by lessee to the lessor as notinal rent to compute the Income from House Property.

Higher rate of depreciation under sub-item 2(ii) of Item III of Appendix-I to the Income-tax Rules, 1962 is admissible on motor trucks used in a business of running them on hire; therefore, the user of the same in the business of the assessee of tran

Where Additional Commissioner had exercised power of an Assessing Officer, he was required to continue to exercise that power till his jurisdiction in the matter was over, his jurisdiction in the matter was not over merely on passing of assessment or

Merely because tax on income was paid for some assessment years would not estop the non-resident assessee from contending that its income is not liable to tax in India.

The head note to section 80HHC refers to deduction in respect of profits retained for export business, it is not profits retained from export business; in the matter of determining the quantum of deduction, under section 80HHC(3) the “principle of pr