Income Tax Judgements

Section 194 I

Rajesh 12 September 2008 at 11:42

Concession By CBDT On TDS Under Section 194-I Of Income Tax Act

Posted in Income Tax | 57 Views

Section 9, of the Income-tax Act, 1961, read with article 12

CHEZHIYAN 12 September 2008 at 11:42

Section 9, of the Income-tax Act, 1961, read with article 12, of the Direct Tax Avoidance Agreement between India and USA - Income - Deemed to accrue or arise in India - Applicant is an Indian company and is mainly engaged in business of providing ca

Posted in Income Tax | 72 Views

WHEN STOCK DULY ACCOUNTED FOR CANNOT BE TREATED AS UNDISCLOS

CHEZHIYAN 12 September 2008 at 11:42

Thus, in our view, the provisions of section 69 cannot be said to be attracted to the price of stock in question. Though, not necessary, but still it may be considered and observed, that during the relevant year, the entire income of the assessee wa

Posted in Income Tax | 70 Views

CONSEQUENCE OF NON-CONSIDERATION OF THE APPLICATION FOR REGI

CHEZHIYAN 12 September 2008 at 11:42

Effect of non-consideration of the application for registration within the time fixed by section 12AA(2) would be a deemed grant of registration

Posted in Income Tax | 63 Views

Interest on Borrowed Capital

Vidya 09 September 2008 at 11:23

Posted in Income Tax | 143 Views

Section 48 of the Income-tax Act, 1961

CA Pawan Goswami 09 September 2008 at 11:23

Posted in Income Tax | 67 Views

Punjab and Haryana High Court on section 145A of the Income

CA Pawan Goswami 09 September 2008 at 11:23

Section 145A of the Income-tax Act, 1961 - Method of Accounting - In certain cases - Assessment year 1999-2000 - While completing assessment, Assessing Officer noticed that certain amount of MODVAT, which was available to assessee, was not included i

Posted in Income Tax | 85 Views