Income Tax Judgements



Whether income form mall management and business centre under agreements with users for providing services and limited rights granted to users while owner ship remains with owner is income form business or housing property?

Posted in Income Tax |   56 Views



Where the assessee-company had only acquired “access” to technical information under the agreement i.e. know-how which related to the process of manufacture, which was not, related to any secret process or patent rights or even the right to use a tra

Posted in Income Tax |   56 Views


PGBP

  CA. A. Kumar    31 December 2008 at 13:07

Case Fact: Whether a business expenditure deductible on actual payment basis in accordance with section 43B be allowable even if it is not actually allowable under section 29 read with sections 37(1), 145?

Posted in Income Tax |   70 Views


Penalty Order

  CA. A. Kumar    31 December 2008 at 13:07

Case Fact: Whether Assessing Officer can drop penalty proceedings without giving detailed reasons thereof?

Posted in Income Tax |   54 Views


Expenditure deductible u/s 43B

  CA. Shikha    31 December 2008 at 13:07

Whether a business expenditure deductible on actual payment basis in accordance with section 43B be allowable even if it is not actually allowable under section 29 read with sections 37(1), 145?

Posted in Income Tax |   66 Views


Section 142(2A)

  CA. Shikha    23 December 2008 at 11:41

Whether, order for preparing fresh books u/s 142(2A) by A.O. is justified in law?

Posted in Income Tax |   65 Views


Vodafone Judgement

  Taxguy    23 December 2008 at 11:41

Posted in Income Tax |   190 Views


Penalty only on satisfaction that is recorded

  Taxguy    23 December 2008 at 11:41

Posted in Income Tax |   159 Views



Section 37(1), read with section 170, of the Income-tax Act, 1961 - Business expenditure - Allowability of - Assessment year 1998-99 - Assessee-company was incorporated through conversion of a partnership firm - It claimed deduction of payment of sal

Posted in Income Tax |   254 Views



Section 115JA of the Income-tax Act, 1961 - Minimum alternate tax - Assessment year 1997-98 - Whether for purposes of computing book profit under section 115JA, provision made by assessee for bad and doubtful debt can be added back to net profit only

Posted in Income Tax |   90 Views




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