Supreme Court upholds treatment of unexplained share capital ...

The face value of the shares was INR 10 per share and the subscription price reflected a premium of INR 190 per share. The taxpayer stated that ...

Supreme Court orders about alleged bogus capital gains on alleged ...

Unexplained investment under section 69 - sale of the shares - penny stock - ITAT deleted the addition - order of high court (sic. Tribunal) ...

Tax Alert | Delivering clarity 7 August 2019 - Deloitte

Supreme Court upholds the addition made under section 68 of unexplained share capital/premium received by the company. Unexplained share ...

Research and Articles - Nishith Desai Associates

The Supreme court laid down the following principles regarding the treatment of share capital /premium from the perspective of Section 68 of ...

Law Professors Urge Supreme Court to Uphold Repatriation Tax

... Court's consistently narrow treatment of the direct tax clauses. A. For a century leading up to Pollock, Congress and the Supreme Court ...

Supreme Court orders about alleged bogus capital gains on alleged ...

Supreme Court orders about alleged bogus capital gains on alleged penny stocks and case status of pending cases - By - DEVKUMAR KOTHARI ...

Supreme Court upholds Section 965 in narrow Moore ruling

If the Court had concluded that the MRT was considered a tax on unrealized gains, and such a tax was not allowed under the 16th Amendment, it ...

Landmark Supreme Court Cases | Brennan Center for Justice

But more than that, the Court recognized that laws like Idaho's that enabled dissimilar treatment for men and women were, in the words of ...

The Unexplained Wealth Order reigns Supreme - Macfarlanes

The Unexplained Wealth Order reigns Supreme: the Supreme Court upholds the first ever UWO. 21 December 2020. Share. The UK Supreme Court has dismissed the ...

19-1392 Dobbs v. Jackson Women's Health Organization (06/24/2022)

Detroit Timber & Lumber Co., 200 U. S. 321, 337. SUPREME COURT OF THE UNITED STATES. Syllabus. DOBBS, STATE HEALTH OFFICER OF THE. MISSISSIPPI ...

Supreme Court decision shakes up valuation issues

Last Thursday, the United States Supreme Court (the Court) unanimously ruled that a company's contractual obligation to redeem shares owned by a ...

Delaware Supreme Court Upholds Rare Ruling That Material ...

Relying on Hexion and In re IBP, Inc. Shareholders Litigation, 789 A.2d 14 (Del. Ch. 2001), the Chancery Court explained that the test for the ...

The Supreme Court's Legitimacy Dilemma - Harvard Law Review |

Moral legitimacy is an inherently normative concept, focusing on whether people should treat a legal regime or its institutions as worthy of ...

IN THE INCOME TAX APPELLATE TRIBUNAL, - Taxsutra

share capital and share premium received from M/s Dallas Impex Pvt. Ltd. and M/s. Monarch Infraprojects Pvt. Ltd, by the assessee company as unexplained cash.

Delhi High Court Upholds AO's Addition Under Section 68 in Cit v. M ...

This case primarily revolved around the legitimacy of share capital funds received by the assessee and the burden of proof required to establish the genuineness ...

Alliance for - United States Court of Appeals for the Fifth Circuit

ing the drug, and the high number of the Organizations' members who treat such women, their members are likely to continue to treat women ...

600 US 181 - Page Proof Pending Publication

21–707, Students for Fair Admissions, Inc. v. Uni- versity of North Carolina et al., on certiorari before judgment to the. United States Court ...

NLRA and the Right to Strike | National Labor Relations Board

The U.S. Supreme Court has upheld the right of employees to go on strike whether they have a union or not. Specifically, in 1962, the Supreme Court in NLRB v.

Court Upholds Penalty, Disallowance of Losses From DAD ...

Frahm, Assistant Chief, Court of Federal Claims Section, Bart D. Jeffress, Trial Attorney, for defendant. OPINION. BRUGGINK, Judge. This is a Tax Equity and ...

reportable - Supreme Court of India

10 upheld the additions made by the Assessing Officer on account of introducing bogus share capital into the assessee company on the facts of ...