Judgements by CA CS CIMA Prakash Somani

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Appellate power of Tribunal

  CA CS CIMA Prakash Somani    20 January 2009 at 00:50

The assessee has written off 1/5th of deferred revenue expenditure in its books of account and claimed the expenditure on deferred basis in its return of income.

Posted in Income Tax |   1454 Views



Merger of authorized capitals of companies - Increase of authorized capital of the transferee company - Whether registration fees to be paid on the increased capital - Held, No.

Posted in Corporate Law |   8637 Views



Income Tax Act, 1961 - Sections 17 and 192 - Free meals coupon issued to employees - Some of them misusing the same - Whether company is liable to deduct TDS from the value of such free coupons provided – Held, No.

Posted in Income Tax  1 comments |   6069 Views




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