Income Tax Judgements
MCorp Global Pvt. Ltd. Appellant(s) versus Commissioner of I
Sumit Jain 05 March 2009 at 15:46
MCorp Global Pvt. Ltd. Appellant(s) versus Commissioner of I
Sumit Jain 05 March 2009 at 15:46
Reassessment made without issue of notice u/s.143(2)
CA.Tarun Maheshwari 05 March 2009 at 15:46
Substantial Question of Law — Whether reassessment made without issue of notice u/s.143(2) of the Act is invalid, is a substantial question of law.
Recovery of Tax
CA.Tarun Maheshwari 05 March 2009 at 15:46
Recovery of Tax — Strangers to the decree are afforded protection by the Court because they are not connected with the decree
Export — Deduction u/s.80HHC
CA.Tarun Maheshwari 05 March 2009 at 15:46
Export — Deduction u/s.80HHC — Duty drawback and cash compensatory allowance received in the year other than the year of exports is eligible for deduction u/s.80HHC of the Act in the year of receipt, in a case where assessee is following the cash sys
Casual and non-recurring receipt : Exemption u/s.10(3)
CA.Tarun Maheshwari 05 March 2009 at 15:46
Casual and non-recurring receipt : Exemption u/s.10(3) of Income-tax Act, 1961 : A.Y. 1994-95 : Incentive prize received on coupon given on the strength of NSC : Is not a lottery : Is casual and non-recurring receipt exempt u/s.10(3).
Signature on ITR
CA.Tarun Maheshwari 05 March 2009 at 15:46
Return of income : Signature : S. 139 and S. 140 of Income-tax Act, 1961 : A.Y. 2003-04 : Return of income signed by assessee was filed after his death. Not a valid return.
Assessment : Limitation : S. 143, S. 144 and S. 154
CA.Tarun Maheshwari 05 March 2009 at 15:45
Assessment : Limitation : S. 143, S. 144 and S. 154 of Income-tax Act, 1961 : A.Y. 1994-95 : Order giving effect to Appellate order is order inherent in S. 143 and S. 144 : Not an order u/s.154 : Limitation u/s.154(7) not applicable.
Business expenditure : Bonus : S. 36(1)(ii) and S. 37(1)
CA.Tarun Maheshwari 05 March 2009 at 15:45
Business expenditure : Bonus : S. 36(1)(ii) and S. 37(1) of Income-tax Act, 1961 : A.Y. 1993-94 : Ex gratia payment over and above statutory limits prescribed under the Payment of Bonus Act, 1965, is allowable as business expenditure
Interest under Ss 234B and 234C
CA.Tarun Maheshwari 01 March 2009 at 03:17
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