Income Tax Judgements
Valuation of Closing Stock
CA. Shikha 24 November 2008 at 12:06
Whether, different method for valuation of part of closing stock is permissible under law?
Allowability of capital expenditure by tenant
Jitender 18 November 2008 at 20:05
The cost of repairs incurred by an assessee-tenant in respect of tenanted premises would have to be allowed under section 30(a)(i); the question of disallowing such an expenditure and relegating the assessee to claim depreciation under section 32 do
Change in method of valuation of closing stock under section
CA Pawan Goswami 17 November 2008 at 13:41
When on account of application of section 145A a change is per se forced upon the assessee in the valuation of its closing stock, a corresponding adjustment in opening stock has to be carried out for consistency
Allowability of expenditure towards renovation of rented pre
CA Pawan Goswami 17 November 2008 at 13:38
The cost of repairs incurred by an assessee-tenant in respect of tenanted premises would have to be allowed under section 30(a)(i); the question of disallowing such an expenditure and relegating the assessee to claim depreciation under section 32 doe
Gujarat High Court on section 147, read with section 148, o
CA Pawan Goswami 14 November 2008 at 11:49
Section 147, read with section 148, of the Income-tax Act, 1961 - Income escaping assessment - Non-disclosure of primary facts - Assessment years 1990-91 to 1992-93 and 1994-95 - Whether Assessing Officer recording reasons under section 148(2) and As
Delhi High Court on section 37 of Income-tax Act, 1961
CA Pawan Goswami 14 November 2008 at 11:47
Income from housing property or business income
CA. A. Kumar 12 November 2008 at 11:44
Section 234B
CA Pawan Goswami 10 November 2008 at 15:11
I. Section 246, read with section 234B, of the Income-tax Act, 1961 - Commissioner (Appeals) - Appealable orders - Assessment year 1995-96 - Whether when chargeability of interest under section 234B itself is challenged, then same is appealable - Hel
Bonus
CA. A. Kumar 08 November 2008 at 17:46
Whether, bonus paid subsequently on account of a settlement between employees and management is allowed as a deduction in Income Tax?
Review of settlement commission decision
CA. A. Kumar 08 November 2008 at 17:43
Case Fact: Whether, decision of settlement commission can be review by High court on the ground that the decision was erroneous on the merits
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