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Order of penalty MUST clearly state the reasons of penalty !
The interpretation of the word 'firm ' explained
Purpose of the Subsidy is important to determine whether it is revenue or capital
The ITO added 'interest' on interest free loan given by lessee to lessor as 'notional rent'. HC said no.
Compensation actually should be allowed as deduction !
Whether High Court is empowered to accept qustion of fact ??
The assessee tr. two assets by single agreement for composite consideration. Can he calculate 'capital gains' seperately for each asset ?
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Aggarwal Sarawagi and Co
New Delhi
CA
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