Whether, different method for valuation of part of closing stock is permissible under law?
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
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
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
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
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
Whether, bonus paid subsequently on account of a settlement between employees and management is allowed as a deduction in Income Tax?
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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