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Legal Corner - High Court Judgements
CIT v. Pruthvi Brokers & Shareholders Pvt. Ltd. (Bom) - Claims not made in return of income
Section 80HHC - Avani Exports v. CIT (Guj) - Retrospective effict of 3rd and 4th proviso
Section 43B(f) - CIT v. Hindustan Latex Ltd. (Kerala) - Leave Encashment
Section 148 - Himson Textile Engineering Inds. Ltd. v. ITO (Guj)
Section 234A, 234B and 234C. Dehradun Club Ltd.v CIT (Uttarakhand) also CIT v. Deep Avadh Hotels Ltd.
Make Available - CIT v. Debeers India Minerals Pvt. Ltd. (Karnataka)
Sale of shares, Business Income or Short Term Capital Gain
Section 37 - Expenditure for Commercial expediency. CIT v. Infinium Motors Pvt. Ltd. (Guj)
Section 148 - Ghanshyam K Khabrani v ACIT (Bombay)
Section 14A - CCI Ltd v. JCIT (Karnataka). Section 14A does not apply to share dealers
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