Judgements by Ravikumar.G

Section 391, read with sections 392, 433 and 464, of the Companies Act, 1956 - Compromise and arrangement - Whether section 391 would apply even in a case where an order of winding up has been made and a liquidator had been appointed and nothing stan

Section 13 of the Securitisation and Reconstruction of financial assets and enforcement of Security Interest Act, 2002 - Enforcement of security interest - Appellant-company took credit facility from respondent-bank against mortgage of its land and b

Rule 3 of the Income-tax Rules, 1962 read with section 88 of the Income-tax Act, 1961 - Valuation of perquisites - Assessment years 2004-05 and 2005-06 - Assessee, a public school was providing free educational facilities to children of its employee

Section 15, read with sections 10(10CC) and 17(2) of the Income-tax Act, 1961 - Salaries - Chargeable as - Assessment year 2003-04 section 10(10CC) of the Income-tax Act, 1961 - Tax on perquisites met by employer - Exemption to - Whether where employ

Section 5, read with section 9, of the Income-tax Act, 1961 - Income - Accrual of - Assessment year 1998-99 - Whether provisions of section 5(2) make it clear that under Act so far as foreign companies are concerned, taxable unit is a foreign company

section 90 of the income-tax act, 1961, read with article 25 of the indo-korea dtaa - double taxation relief - where agreement exists - assessment years 1997-98 and 1998-99 - assessee-bank was based in korea - Assessing Officer rejected assessee's cl

Section 89 read with section 10(10C) of the Income-tax Act, 1961 - Salaries - Relief available when salary is paid in arrears or in advance - Assessment years 2001-02 and 2002-03 - Assessee, a bank employee, opted for retirement under Voluntary Retir

Section 201 read with section 192 of the Income-tax Act, 1961 – Deduction of tax at source – Consequence of failure to deduct or pay – Assessment years 1998-99 to 2002-03 – Assessee paid to some of its employees vehicle expenses reimbursements on bas

Section 254, read with section 263, of the Income-tax Act, 1961 - Appellate Tribunal - Powers of - Assessment year 1986-87 - Whether where Commissioner passed an order under section 263 directing disallowance of additional commission on ground that A

Section 245R of the Income-tax Act, 1961 - Advance ruling - Procedure on receipt of application for - Assessment years 2005-06 and 2006-07 -Whether in order to decide whether question raised in application is already pending before income-tax authori