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Legal Corner - Supreme Court Judgements
CWT vs. Estate of Late HMM Vikramsinghji of Gondal (SC) - Imp. principles of taxation of discretionary & specific trust explained
Kone Elevators - Important principles on distinction between contract for sale of goods and works contract explained
Section 147 - DCIT v. Simplex Concrete Piles (India) Ltd.
Section 271(1)(c) - ACIT v. Gebilal Kanhaialal HUF (SC)
Depreciation on Goodwill - CIT v. Smif Securities Ltd.
Section 271(1)(c) - CIT v. Nalwa Sons Investment Ltd
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