Judgements and Orders, Supreme Court and High courts of India



The cost of repairs incurred by an assessee-tenant in respect of tenanted premises would have to be allowed under section 30(a)(i); the question of disallowing such an expenditure and relegating the assessee to claim depreciation under section 32 doe

Posted in Income Tax |   51 Views



Section 80 of the Finance Act, 1994 - Penalty- Not to be imposed in certain cases -Assistant Commissioner dropped penalty proceedings against assessee on finding that certain factors created confusion in mind of assessee which was a reasonable case o

Posted in Service Tax |   96 Views



Section 147, read with section 148, of the Income-tax Act, 1961 - Income escaping assessment - Non-disclosure of primary facts - Assessment years 1990-91 to 1992-93 and 1994-95 - Whether Assessing Officer recording reasons under section 148(2) and As

Posted in Income Tax |   78 Views



Posted in Income Tax |   40 Views



Posted in Income Tax |   47 Views


Section 234B

  CA Pawan Goswami    10 November 2008 at 15:11

I. Section 246, read with section 234B, of the Income-tax Act, 1961 - Commissioner (Appeals) - Appealable orders - Assessment year 1995-96 - Whether when chargeability of interest under section 234B itself is challenged, then same is appealable - Hel

Posted in Income Tax |   60 Views


Bonus

  CA. A. Kumar    08 November 2008 at 17:46

Whether, bonus paid subsequently on account of a settlement between employees and management is allowed as a deduction in Income Tax?

Posted in Income Tax |   48 Views


Review of settlement commission decision

  CA. A. Kumar    08 November 2008 at 17:43

Case Fact: Whether, decision of settlement commission can be review by High court on the ground that the decision was erroneous on the merits

Posted in Income Tax |   55 Views


Section 254 - Orders of Appellate Tribunal

  Devendra    04 November 2008 at 15:17

Whether order passed without giving opportunity to be heard is justified in law?

Posted in Income Tax |   49 Views


Section 69A - Unexplained Money, etc.

  Devendra    04 November 2008 at 15:12

Whether addition made on the basis of loose slips found during search is justified in law?

Posted in Income Tax |   115 Views



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