Judgements by Ravikumar.G

Section 11 of the Income-tax Act, 1961 – Charitable or religious trust – Exemption of income from property held under – Assessment year 2001- 02 - Assessee-society having several branches in India was registered under sections 12A and 80G – Main

Section 12A read with sections 11 and 12 of the Income-tax Act, 1961 – Charitable or religious trust – Registration of – Assessee-trust was created on 21-9-1988 – Assessee after omission of section 10(22), with effect from 1-4-1999 applied for regist

Section 14A read with sections 10(33), 57, 115-O of the Income-tax Act, 1961 – Expenditure incurred in relation to exempt income – Assessment year 2001-02 – Whether where income earned by assessee in terms of provisions of Act is exempt from tax, no

Rule 4, read with rule 2(p), of the Cenvat Credit Rules, 2004 - Conditions for allowing CENVAT credit - Period from July, 2005 to September, 2005 - Assessee-company paid service tax in respect of ‘Goods transport agency’s service’ received for inward

Section 65 of the Finance Act, 1994, read with section 35F of the Central Excise Act, 1944 - Business auxiliary service - Period from October, 2003 to February, 2005 - Whether where assessee was engaged in collecting payments on behalf of its clients

Section 65 of the Finance Act, 1994 - Banking and other financial services - Period from 2002-03 to 2003-04 - Whether a company can be said to be rendering banking and other financial services only if its transactions with customers are of a financia

Section 391, read with section 394, of the Companies Act, 1956 - Compromise and arrangement - Whether valuation of shares following book value method is accepted as a proper mode of valuation of shares and it cannot be said to be illusory - Held, yes

Section 399, read with sections 397 and 398, of the Companies Act, 1956 - Oppression and mismanagement - Whether when shareholding of a petitioner is reduced below 10 per cent due to further allotment of shares and such allotment itself is impugned i

Section 80-O of the Income-tax Act, 1961 - Deductions - Royalty, etc., from certain foreign enterprises - Assessment year 2000-01 - Whether creation of website, being a highly specialized work which includes state of art programming, technical writin

Section 199 of the Income-tax Act, 1961 - Deduction of tax at source - Credit for tax deducted - Assessment year 1996-97 - Whether amendment to section 199, permitting to adjust tax deducted at source (TDS) proportionately in hands of co-owners had b