Held by the Hon`ble Bench that, neither the construction of hotel is completed nor the hotel business is commenced. Therefore rental income received by the assessee is not assessable under the head " Income from business".
Held by the Hon`ble Court that, a perusal of the annual report and overview of the projects clearly shows that the projects were in consonance with the objectives sought to be achieved by the assessee, which were for the benefit of adolescent girls a
Held by the Hon`ble Court that, explanation 1 of section 32(1) does not apply in a case of construction on the land which is taken on lease by the assessee, assessee did not acquire a capital asset but had put up a construction of the building only f
Depreciation u/s 32 - Deduction to be allowed even on 'passive' use of assets : ITAT Third Member
In the ITAT Jaipur Bench 'B' Maharaja Shree Umaid Mills Ltd. v. Assistant Commissioner of Income-tax, Circle-6, Jaipur
Section 115JB, read with section 154, of the Income-tax Act, 1961 - Minimum Alternate tax - Assessment year 2002-03 - Whether deferred tax liability is neither income-tax ‘paid’ or ‘payable’ nor a ‘provision’ against same, but it is nevertheless an a
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