Judgements by Ravikumar.G

Section 10 of the Contempt of Courts Act, 1971 - Contempts of subordinate Courts - Power of High Court to punish - Whether Company Law Board (CLB) is judicially subordinate to High Court and, even if its administrative control is held not to vest in

BUSINESS AUXILIARY SERVICE Section 65 of the Finance Act, 1994 - Business auxiliary service - Whether where Commissioner (Appeals) held that rendering of house keeping services in academic centre by assessee would not come within ambit of ‘Busines

Section 226 of the Income-tax Act, 1961 - Collection and recovery of tax - Other modes of recovery - Whether section 226(3) would be applicable when a money is due to assessee from any person - Held, yes Section 226 of the Income-tax Act, 1961 -

Section 112, read with section 48, of the Income-tax Act, 1961 - Capital gains Tax on long-term capital gains - Whether benefit of proviso to section 112(1) cannot be denied to non-residents/foreign companies who are also entitled to a different reli

Section 23 of the Income-tax Act, 1961 - Income from house property - Annual value - Assessment year 2003-04 - Whether words, ‘property is let’ as appearing in section 23(1)(c) mean actual letting out of property - Held, no - Whether if a property is

Section 211, read with sections 209 and 642, of the Companies Act, 1956 - Accounts - Form and contents of - Whether since Act nowhere deals with recognition and measurement of various items of income and expenses, assets and liabilities and it only d

CLEARING AND FORWARDING AGENT Section 65 of the Finance Act, 1994 - Clearing and forwarding agent - Whether for purposes of service tax a consignment agent should be deemed to be a clearing and forwarding agent and services rendered by a consignme

Section 251 of the Income-tax Act, 1961, read with rule 46A of the Income-tax Rules, 1962 - Commissioner (Appeals) - Powers of - Assessment year 1997-98 - Whether Commissioner (Appeals) has power to receive new/additional evidence for deciding issue

Section 65 of the Finance Act, 1994 - Cable operator - Whether if a society is a cable operator and provides cable services as understood under section 2(b) of Cable Television Networks (Regulation) Act, 1995 to a customer and to any person, it would