calcutta high court
Case BriefsHigh Courts

“Definition analysis of ‘vessel’ includes fishing vessels under the Merchant Shipping Act, triggering Section 31(d) exemption.”

section 80p of income tax act
Case BriefsSupreme Court

The instant appeals had challenged the orders passed by Kerala High Court, Commissioner of Income Tax (Appeals) (‘CIT(A)’) and Income Tax Appellate Tribunal (‘ITAT’).

Case BriefsHigh Courts

Bombay High Court: The Division Bench of R.D. Dhanuka and V.G. Bisht, JJ., while addressing the instant matter, expressed that: The Registrar,

Case BriefsHigh Courts

Kerala High Court: A Division Bench comprising of V. Chitambaresh and R. Narayana Pisharadi, JJ. allowed a writ appeal challenging imposition of