Judgements by CA. Rayan Sequeira
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Business expenditure—Disallowance under s. 40A(3)
CA. Rayan Sequeira 12 October 2007 at 21:41
SECTION 40A(3) Business expenditure—Disallowance under s. 40A(3)—Cash payment exceeding Rs. 2,500—Assessee dealing in silver ornaments, if he had to do his business could not avoid paying by cash—Exceptional or unavoidable circumstances, therefore
Posted in Income Tax
| 51
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UNION OF INDIA vs. SOMASUNDRAM MILLS (P) LTD. & ANR.
CA. Rayan Sequeira 12 October 2007 at 21:41
Recovery—Attachment—State’s right of priority—Sale proceeds of attached property taken by some other attaching decree holder—Recovery of tax due to the Department—Prohibitory order issued by Collector in respect of certain shares belonging to the d
Posted in Income Tax
| 64
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