Case Fact: Whether deletion of interest under section 234 is justified if there is no direction in the Assessment order to levy interest.
Case Fact: Whether before initiating recovery action u/s 179 for dues of Pvt. Co against directors on liquidation , it is necessary to prove that recovery cannot be made against the company.
Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12
Case Fact: Whether the term "Business" u/s 35 would includes the consultancy services offered.
Case Fact: Whether separate assessments have to be made by the I.T.O on the two returns filed by the firm which was dissloved and reconstitued.
Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12
Case Fact: Whether where assesse used to collect deposit/security from customers against bottles sold ,which was refundable subject to certain conditions, the surplus in bottle deposit account could be treated as income.
Case Fact: Whether there was obligation on the assessee to disclose the income which arose to his wife and so the assessment could be reopened u/s147(a) of the Income Tax Act,1961.
Case Fact: Whether assessment framed by the Assessing officer against a dead person without bringing the legal representative on record was justified.
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