 Judiciary
Displaying 1260 - 1270 of 1440 in 144 pages
By CA Nikita On 06 October 2007 at 00:07
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By CA.Saibaburao Nanduri On 05 October 2007 at 13:14
Held by the Hon`ble Court that, explanation 1 of section 32(1) does not apply in a case of construction on the land which is taken on lease by the assessee, assessee did not acquire a capital asset but had put up a construction of the building only f... Continue Reading
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By CA Nikita On 05 October 2007 at 11:12
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By CA Nikita On 05 October 2007 at 11:12
Depreciation u/s 32 - Deduction to be allowed even on 'passive' use
of assets : ITAT Third Member
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By CA Nikita On 04 October 2007 at 19:55
In the ITAT Jaipur Bench 'B'
Maharaja Shree Umaid Mills Ltd.
v.
Assistant Commissioner of Income-tax, Circle-6, Jaipur
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By CA Nikita On 04 October 2007 at 19:55
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By Ravikumar.G On 04 October 2007 at 16:20
Section 115JB, read with section 154, of the Income-tax Act, 1961 - Minimum Alternate tax - Assessment year 2002-03 - Whether deferred tax liability is neither income-tax ‘paid’ or ‘payable’ nor a ‘provision’ against same, but it is nevertheless an a... Continue Reading
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By Ravikumar.G On 04 October 2007 at 16:20
Section 12AA, read with section 12A, of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure - Whether it is mandatory for Commissioner to dispose of application for registration under section 12A within six months from e... Continue Reading
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By Ravikumar.G On 04 October 2007 at 16:20
Section 5, read with sections 28(v) and 145, of the Income-tax Act, 1961 - Income - Accrual of - Assessment years 1998-99 to 2002-03 - Whether mere withdrawal by partners cannot be considered to be a method of accounting and amount, which is made unc... Continue Reading
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By CA.Saibaburao Nanduri On 02 October 2007 at 15:58
Held by the Hon`ble Court that, in the absence of any definition of the word manufacture one should appreciate the meaning as commonly understood by a reasonable person, form this point of view conversion of blank disc to a software loaded disc is cl... Continue Reading
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