Judgements and Orders, Supreme Court and High courts of India
Clubbing of Income
Devendra 04 November 2008 at 15:09
Whether interest income on accumulated profits of minor who is partner in a firm, will be included in the total income of parent?
Section 10(2A) - Share of profit by a partner in a firm
Devendra 04 November 2008 at 15:00
Whether sub-partnership is entitled to exemption under section 10(2A) of Income-tax act, 1961?
Powers of Appellate Tribunal
Devendra 04 November 2008 at 14:55
Whether Appellate Tribunal can recall order passed by it earlier?
Speculation Loss
Devendra 03 November 2008 at 14:42
Whether loss on sale of share whose physical delivery not taken by the assessee is speculation loss?
Self Assessment Tax
Devendra 31 October 2008 at 12:01
Self assessment tax paid on the next working day instead of on the date given in sec. 139 because that day was a holy day, interest levied for delay is sustainable.
Income from house property or business income
Devendra 31 October 2008 at 11:57
Whether income from mall management and business centre under agreements with users for providing services and limited rights granted to users while owner ship remains with owner is income from business or house property?
Unjust Enrichment
CA. Shikha 25 October 2008 at 12:58
Whether the principle of Unjust Enrichment applies to the claim for refund of custom duty paid on imported capital goods.
Input includes Damaged Goods.
CA. Shikha 25 October 2008 at 12:56
Whether imported inputs damaged during transit can be considered as used for the manufacture of specified goods.
Propriety of finding by Tribunal on issues of fact
CA Pawan Goswami 25 October 2008 at 10:39
Where the issues sought to be raised before the High Court are purely issues of fact and the Tribunal, being the final fact finding authority, has returned a certain set of facts, no perversity can be found in such findings and consequently, no quest
Non-submission of one particular return ST-3 for one quarter
CA Pawan Goswami 25 October 2008 at 10:31
Non-submission of one particular return ST-3 for one quarter on the part of the assessee cannot be said to be intentional withholding of the same for the purposes of avoiding the payment of tax, which has been paid by the assessee
Trending Online Classes
-
LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
Sachin Jain03 November 2025
CAclubindia
