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Displaying 30 - 40 of 1440 in 144 pages

TDS on payment to transporter on hired buses

By CS Bijoy On 30 November 2012 at 12:29

The brief facts of the case are that the assessee is a company engaged in the business of manufacture and trade in colour TVs, air-conditioners, refrigerators, microwave oven, washing machine, compressors, vacuum cleaners etc. It emerges out from the...

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Posted in Income Tax | 0 comments | 8881 hits


Opportunity to explain source after non responding to subsequent notices by AO

By CS Bijoy On 30 November 2012 at 12:29

Facts, in brief, as per relevant orders are that return declaring income of ``1,12,277/- beside agricultural income of ``1,05,000/-,filed on 9th July, 2007 by the assessee, was selected for scrutiny with the service of a notice u/s 143(2) of the Inco...

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Posted in Income Tax | 0 comments | 7692 hits


Whether foreign traveling expenses is exempted under section 10B

By CS Bijoy On 29 November 2012 at 12:10

The assessee has questioned first appellate order on several grounds involving two issues. Firstly as to whether the Ld. CIT(A) has erred in upholding the action of the AO in treating and apportioning the entire foreign traveling expenses of Rs. 19,4...

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Posted in Income Tax | 0 comments | 7642 hits


The notice not received back as unserved is enough to treat served and than non appearance cannot consider

By CS Bijoy On 29 November 2012 at 12:10

Despite sending notice by the registered post AD sufficiently in advance, assessee did not appear nor any request for adjournment has been received. The notice has also not been received back unserved. Therefore, it is inferred that assessee is not i...

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Posted in Income Tax | 0 comments | 7223 hits


Once the asset merges in block of assets is entitled to get depreciation till the block of asset equals to zero or company is closed

By CS Bijoy On 28 November 2012 at 12:29

Fact of the case is depreciation on block of asset.

Posted in Income Tax | 0 comments | 6813 hits


On the basis of personal indisposition principle of opportunity of being heard cannot be denied

By CS Bijoy On 28 November 2012 at 12:28

In support of ground No. 3 the Ld. AR submitted that the counsel of the assessee had been appearing before the Ld. CIT(A) to cooperate with the first appellate authority and only on 15.3.2010 the counsel of the assessee could not appear before the Ld...

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Posted in Income Tax | 0 comments | 4382 hits


Sending of submission of assessee to AO for remand report is enough to avoid contravention of rule 46A

By CS Bijoy On 27 November 2012 at 15:51

During the year the assessee company had raised unsecured loans of ` 96,65,438/-, the source of which remains unverified in view of the facts that no details with regard to the same is available. Hence, the same are disallowed and added back to the i...

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Posted in Income Tax | 0 comments | 3928 hits


Non-mention in order does not mean that submission not considered

By CS Bijoy On 27 November 2012 at 15:50

In the present application, the assessee has contended that in the aforesaid order, a typographical mistake has crept in inasmuch as in para 10 of our said order, we have wrongly extracted the portion of para 3 of the CIT (A)’s order, taking it to be...

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Posted in Income Tax | 0 comments | 2765 hits


Applicability of section 44AE is depend upon fulfillment of condition prescribed

By CS Bijoy On 26 November 2012 at 13:25

the relevant facts as available from the concerned orders are that the assessee, during the year, was engaged in the business of plying of trucks/tankers to various oil companies and derived income from house property also. He declared income on nine...

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Posted in Income Tax | 0 comments | 3245 hits


Treatment of income from house property of director

By CS Bijoy On 26 November 2012 at 13:24

The brief facts about the case are that assessee is an individual and she filed her return of income for the Assessment Year 2007-08 declaring total income of Rs.1,66,425/-. The income consisted of salary income from Shashi International Pvt. Ltd. in...

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Posted in Income Tax | 0 comments | 2067 hits




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