Judgements by Ravikumar.G

Section 24 [as it stood prior to substitution by the Finance Act, 2001, with effect from 1-4-2002] of the Income-tax Act, 1961 – Income from house property – Deductions – Assessment year 1998-99 – Assessees were co-owners of lease hold rights in resp

Section 195 read with sections 9 and 44D of the Income-tax Act, 1961 - Deduction of tax at source - Payment to non-resident - Assessment year 1998-99 - Whether obligation to deduct tax under section 195 is only with reference to income element embedd

Section 195 of the Income-tax Act, 1961, read with article 12 of DTAA between India and Singapore - Deduction of tax at source - Payment to non-resident - Assessment year 2002-03 – Assessee, a public sector undertaking, was engaged in business of ref

Section 234C read with section 115JA of the Income-tax Act, 1961 - Interest - Chargeable as - Assessment year 1997-98 - Assessing Officer, during minimum alternative tax assessment under section 115JA, for deferment of payment of advance tax levied i

Section 234A read with sections 211 and 234B of the Income-tax Act, 1961 – Return of income – Interest for default in furnishing – Assessment year 1996-97 – Whether term advance tax used in section 234A would cover all taxes paid in advance of tax li

Section 234B read with sections 115JA, 207 and 234C of the Income-tax Act, 1961 – Advance Tax – Interest for default in payment of – Assessment year 2000-01 – Whether total income computed under provisions of section 115JA is liable to advance tax an

rule 46a of the income-tax rules, 1962 - Commissioner (Appeals) - production of additional evidence before - assessment year 1993-94 - assessee filed additional evidence before Commissioner (Appeals) - Commissioner (Appeals) called for a remand

Section 194C of the Income-tax Act, 1961 - Deduction of tax at source - Contractors/ Sub-contractors, payments to - Assessment years 1997-98 to 2001-02 - Assessee-company which was dealing in car, spares and services of vehicles - Entered into a busi

Section 170 of the Income-tax Act, 1961 – Succession to business other than on death - Assessment years 1999-2000 to 2001-02 – Whether amalgamating company is assessable in respect of income up to date of amalgamation- Held, yes - Whether when after

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) means actual letting out of property - Held, no - Whether if a property is