Judgements and Orders, Supreme Court and High courts of India
Delhi High Court on section 147 of the Income-tax Act, 1961
CA Pawan Goswami 18 September 2008 at 11:35
ASSESSMENT OF A NON-RESIDENT (SINGAPORE) COMPANY WHICH IS CA
CHEZHIYAN 18 September 2008 at 11:35
Merely because tax on income was paid for some assessment years would not estop the non-resident assessee from contending that its income is not liable to tax in India.
DETERMINATION OF QUANTUM OF DEDUCTION UNDER SECTION 80HHC OF
CHEZHIYAN 18 September 2008 at 11:35
The head note to section 80HHC refers to deduction in respect of profits retained for export business, it is not profits retained from export business; in the matter of determining the quantum of deduction, under section 80HHC(3) the “principle of pr
CONDITIONS PRECEDENT FOR CLAIMING BENEFIT OF SECTION 54F OF
CHEZHIYAN 18 September 2008 at 11:35
For qualifying exemption under section 54F, assessee’s ownership and domain over the asset is a must right from the sale of original asset till the purchase and/or construction of the residential house i.e., the “new asset”
Delhi High Court on section 37(1) of the Income-tax Act, 196
CA Pawan Goswami 18 September 2008 at 11:35
Supreme Court on section 5 of the Central Sales Tax Act, 195
CA Pawan Goswami 18 September 2008 at 11:35
Section 5 of the Central Sales Tax Act, 1956, read with section 5A of the Kerala General Sales Tax Act, 1963 - When is a sale or purchase of goods said to take place in course of import or export - Assessment year 1998-99 - Assessee was engaged in bu
Business Expenditure
CA Rachit K Patel 18 September 2008 at 11:35
Case Fact: Whether any payment to a Non Resident is disallowed if T.D.S. is deducted in one Financial Year and deposited in the next financial year with the Government.
New Delhi CESTAT on section 65 of the Finance Act, 1994
CA Pawan Goswami 18 September 2008 at 11:35
Section 65 of the Finance Act, 1994 – Clearing and forwarding agent’s service – Assessee was a consignment agent – As per agreements entered into with its clients, assessee was very much concerned with safe delivery of consignments dispatched by rail
Ahemdabad CESTAT on rule 3 of the CENVAT Credit Rules, 2004
CA Pawan Goswami 18 September 2008 at 11:35
Rule 3 of the CENVAT Credit Rules, 2004 - CENVAT credit - Respondents were utilizing services of Customs House Agent (CHA) and surveyors at time of export of goods by treating same as input service - Respondents continued to remain owners of goods ti
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