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Judgements by Aditya Maheshwari

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Dividend Stripping before 2001

  Aditya Maheshwari    13 October 2010 at 13:06

Pre S. 94(7) dividend stripping loss cannot be disallowed. Transaction cannot be ignored on ground that it is for tax-planning

Posted in Income Tax |   1445 Views

S. 80HHC DEPB Special Bench judgement reversed

  Aditya Maheshwari    13 October 2010 at 13:06

DEPB sale proceeds cannot be bifurcated into “profits” and “face value”. The entire amount is “profits” for s. 80HHC r.w.s. 28(iiid)

Posted in Income Tax |   2321 Views

Special Bench declines to follow Samsung Electronics

  Aditya Maheshwari    13 May 2010 at 15:53

S. 195 (1) TDS obligation does not arise if the payment is not chargeable to tax. Samsung Electronics not followed

Posted in Income Tax |   1887 Views

Deals before 2006 were speculative, rules ITAT

  Aditya Maheshwari    14 September 2009 at 13:27

All F & O transactions before 2006 to be held as speculative

Posted in Income Tax |   1601 Views

Set off of losses under STCG

  Aditya Maheshwari    14 September 2009 at 13:27

Set - off of short-term capital loss which has been subject to STT against short-term capital gains arising on off-market transactions including buy back / open offer, etc., which are not subject to STT

Posted in Income Tax |   3495 Views

Derivatives will also fall within meaning of `commodity'

  Aditya Maheshwari    14 September 2009 at 13:27

If it is held that the transaction in derivatives does not fall in section 43(5), it will make clause (d) and Explanation thereto below section 43(5) introduced by Finance Act, 2005 to be redundant.

Posted in Income Tax |   2616 Views

Stock Exchange card NOT eligible for Dep

  Aditya Maheshwari    14 September 2009 at 13:27

Stock Exchange card is NOT an intangible asset eligible for depreciation

Posted in Income Tax |   1267 Views



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