Judgements by Ravikumar.G

Section 194A of the Income-tax Act, 1961 - Deduction of tax at source - Interest other than interest on securities - Assessment years 2000-01 and 2001-02 - Whether where assessee had borrowed money from financiers for making payment to its suppliers

Section 24 of the Income-tax Act, 1961 - Income from house property - Deductions - Assessment years 1998-99 and 2001-02 - Assessees were co-owners of lease-hold rights in respect of a property situated at New Delhi - They had sublet said property to

Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases - Block period 1-4-1987 to 10-2-1998 - Assessing Officer, Delhi, consequent to order allegedly passed under section 127 transferring assessee’s case from Bomba

Section 43B of the Income-tax Act, 1961 - Business disallowance - Certain deductions to be allowed only on actual payment - Whether section 43B(f) is to be struck down being arbitrary, unconscionable and de hors Apex Court decision in case of Bharat

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

Section 12AA, read with section 12A, of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure - Whether it is mandatory for Commissioner to dispose of application for registration under section 12A within six months from e

Section 5, read with sections 28(v) and 145, of the Income-tax Act, 1961 - Income - Accrual of - Assessment years 1998-99 to 2002-03 - Whether mere withdrawal by partners cannot be considered to be a method of accounting and amount, which is made unc

Section 260A of the Income-tax Act, 1961 – High Court – Appeal to – Assessee purchased certain land at a consideration as shown in sale deed executed therefor – Subsequently, certain notes on loose sheets allegedly written by assessee were found and

Section 80HHC of the Income-tax Act, 1961 - Deductions - Exporters - Assessment year 1992-93 - Whether term ‘profit’ in section 80HHC both in sub-section (1) and in sub-section (3) means a positive profit worked out after taking into consideration lo

Section 41(1) of the Income-tax Act, 1961 - Remission or cessation of trading liability - Assessment year 1984-85 - Whether an unilateral entry on part of assessee-debtor to write back amount of liability lying unclaimed on ground of limi