Judiciary
Displaying 1410 - 1420 of 1440 in 144 pages
By CA.Saibaburao Nanduri On 02 September 2007 at 17:46
Notice u/s 158BC is a procedural act and any mistake in such notice can be rectified u/s 292B. Hence, Block assesseement proceedings cannot be held to be void merely due to the fact that block period was mentioned wrongly in the notice and that notic... Continue Reading
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By CA.Saibaburao Nanduri On 02 September 2007 at 10:12
neither reserve nor the surplus of the assessee is a part of the capital employed in the business of the company.
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By Aisha On 29 August 2007 at 20:51
Validity of Amendment – Arbitrary amendment - Insertion of clause (f) to s.43B
In original section 43B certain payments were held allowable only on actual payment s.43B was amended by inserting clause (f) to disallow liability towards leave encashm... Continue Reading
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By Aisha On 29 August 2007 at 20:48
Adarsha Vidyanidhi Trust vs CIT
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By CA.Saibaburao Nanduri On 29 August 2007 at 18:58
The discount given to the 'stamp vendors' is neither 'brokarage nor 'commission'. Hence TDS provisions are not applicable
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By CA.Saibaburao Nanduri On 28 August 2007 at 19:04
Order of penalty MUST clearly state the reasons of penalty !
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By CA.Saibaburao Nanduri On 28 August 2007 at 19:04
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By CA.Saibaburao Nanduri On 28 August 2007 at 19:04
The interpretation of the word 'firm ' explained
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By CA.Saibaburao Nanduri On 28 August 2007 at 19:04
Purpose of the Subsidy is important to determine whether it is revenue or capital
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By CA.Saibaburao Nanduri On 28 August 2007 at 09:44
The ITO added 'interest' on interest free loan given by lessee to lessor as 'notional rent'. HC said no.
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