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Judgements by Ravikumar.G

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Section 10 of the Contempt of Courts Act, 1971 - Contempts of subordinate Courts - Power of High Court to punish - Whether Company Law Board (CLB) is judicially subordinate to High Court and, even if its administrative control is held not to vest in

Posted in Corporate Law |    Views


BEAUTY TREATMENT

  Ravikumar.G    08 December 2007 at 12:39

Posted in Others |    Views


Business Auxiliary Service

  Ravikumar.G    16 November 2007 at 23:29

BUSINESS AUXILIARY SERVICE Section 65 of the Finance Act, 1994 - Business auxiliary service - Whether where Commissioner (Appeals) held that rendering of house keeping services in academic centre by assessee would not come within ambit of ‘Busines

Posted in Others |    Views



Section 226 of the Income-tax Act, 1961 - Collection and recovery of tax - Other modes of recovery - Whether section 226(3) would be applicable when a money is due to assessee from any person - Held, yes Section 226 of the Income-tax Act, 1961 -

Posted in Income Tax |    Views



Section 112, read with section 48, of the Income-tax Act, 1961 - Capital gains Tax on long-term capital gains - Whether benefit of proviso to section 112(1) cannot be denied to non-residents/foreign companies who are also entitled to a different reli

Posted in Income Tax |    Views


Section 23 of the Income-tax Act, 1961

  Ravikumar.G    16 October 2007 at 10:55

Section 23 of the Income-tax Act, 1961 - Income from house property - Annual value - Assessment year 2003-04 - Whether words, ‘property is let’ as appearing in section 23(1)(c) mean actual letting out of property - Held, no - Whether if a property is

Posted in Income Tax |    Views



Section 211, read with sections 209 and 642, of the Companies Act, 1956 - Accounts - Form and contents of - Whether since Act nowhere deals with recognition and measurement of various items of income and expenses, assets and liabilities and it only d

Posted in Corporate Law |    Views


CLEARING AND FORWARDING AGENT

  Ravikumar.G    16 October 2007 at 10:55

CLEARING AND FORWARDING AGENT Section 65 of the Finance Act, 1994 - Clearing and forwarding agent - Whether for purposes of service tax a consignment agent should be deemed to be a clearing and forwarding agent and services rendered by a consignme

Posted in Service Tax |    Views


Section 251 of the Income-tax Act, 1961

  Ravikumar.G    15 October 2007 at 15:05

Section 251 of the Income-tax Act, 1961, read with rule 46A of the Income-tax Rules, 1962 - Commissioner (Appeals) - Powers of - Assessment year 1997-98 - Whether Commissioner (Appeals) has power to receive new/additional evidence for deciding issue

Posted in Income Tax |    Views



Section 65 of the Finance Act, 1994 - Cable operator - Whether if a society is a cable operator and provides cable services as understood under section 2(b) of Cable Television Networks (Regulation) Act, 1995 to a customer and to any person, it would

Posted in Others |    Views











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