Judgements and Orders, Supreme Court and High courts of India
Signature on ITR
CA.Tarun Maheshwari 05 March 2009 at 15:46
Return of income : Signature : S. 139 and S. 140 of Income-tax Act, 1961 : A.Y. 2003-04 : Return of income signed by assessee was filed after his death. Not a valid return.
Assessment : Limitation : S. 143, S. 144 and S. 154
CA.Tarun Maheshwari 05 March 2009 at 15:45
Assessment : Limitation : S. 143, S. 144 and S. 154 of Income-tax Act, 1961 : A.Y. 1994-95 : Order giving effect to Appellate order is order inherent in S. 143 and S. 144 : Not an order u/s.154 : Limitation u/s.154(7) not applicable.
Business expenditure : Bonus : S. 36(1)(ii) and S. 37(1)
CA.Tarun Maheshwari 05 March 2009 at 15:45
Business expenditure : Bonus : S. 36(1)(ii) and S. 37(1) of Income-tax Act, 1961 : A.Y. 1993-94 : Ex gratia payment over and above statutory limits prescribed under the Payment of Bonus Act, 1965, is allowable as business expenditure
RESERVE BANK OF INDIA v. M.HANUMAIAH & ORS. [2008] INSC 10 (
Sumit Jain 01 March 2009 at 03:17
Interest under Ss 234B and 234C
CA.Tarun Maheshwari 01 March 2009 at 03:17
IMAGIC CREATIVE PVT. LTD. v. COMMISSIONER OF COMMERCIAL TAXE
Sumit Jain 01 March 2009 at 03:17
Assessment
CA Pawan Goswami 16 February 2009 at 18:10
Section 246, read with section 143, of the Income-tax Act, 1961 - Commissioner (Appeals) - Appealable orders - Assessment year 1995-96 - Whether so long as Explanation to section 143(1) was on statute up to 1-6-1999 till its omission by Finance Act,
Bad Debts u/s 36(1)(vii) of the Income Tax act, 1961
CA Pawan Goswami 16 February 2009 at 18:10
I. Section 48 of the Income-tax Act, 1961 - Capital gains - Computation of - Assessment year 1998-99 - Whether expression ‘full value of consideration’ used in section 48 does not have any reference to market value but only to consideration referred
Zero Tax Companies
CA Pawan Goswami 16 February 2009 at 18:10
Section 115J of the Income-tax Act, 1961 - Zero tax companies - Assessment year 1990-91 - Whether current year’s depreciation, which had not been charged to profit and loss account but had been disclosed in notes appended to accounts, would be deduct
Business Expenditure
CA Pawan Goswami 16 February 2009 at 18:10
Section 37(1) of the Income-tax Act, 1961 - Business expenditure - Allowability of - Assessment year 1987-88 - Whether commitment charges incurred in respect of debentures issued by assessee-company to acquire more working capital would be allowed as
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