Judgements and Orders, Supreme Court and High courts of India
Each Branch of a company is a different person
Sathyanarayana G 24 September 2008 at 16:01
The state can levy professional tax on each branch of a person though the person relates to one entity for tax purposes. The SC ruled that each branch of a company is a seperate person as defined with explanation to PT act to levy PT of Rs.2,500/- on
APMC is not local authority, should pay tax
Sathyanarayana G 24 September 2008 at 16:01
Agricultural Produce Market committees are not local authorities for tax tax exemption and are liable to pay tax
Income from House Property or Business Income
Devendra 24 September 2008 at 16:01
Whether income form lease of property is income form business or housing property?
DEDUCTIBILITY OF DEPRECIATION FOR DETERMINING ELIGIBLE PROFI
CHEZHIYAN 24 September 2008 at 16:01
Depreciation allowance under section 32 will have to be deducted in arriving at the “profits and gains” of business derived by an assessee, from an industrial undertaking specified under section 80-1B or export business under section 80HHC.
Tata Steel Limited and Ors. v/s. State of Jharkhand and Ors.
CMA Lakshminarayana Pulipaka 24 September 2008 at 16:01
Whether the Section 11 of the Jharkhand Value Added Tax is ultra vires and violative of Article 301
ALLOWABILITY OF BUSINESS EXPENDITURE QUA EX-GRATIA PAYMENT I
CHEZHIYAN 24 September 2008 at 16:01
The ex-gratia payment in excess of the limits prescribed under the payment of Bonus Act either under section 36(1)(ii) or section 37(1) of the Income-tax Act, is allowable as business expenditure although the payment does not cover contractual or cus
Konar Publications vs M/s.Madras Palaniappa Bros.
Taxguy 24 September 2008 at 16:01
the firms were started to avoid compulsory tax audit under Income Tax Act, 1961
Diamond Services International vs. Union Of India
Taxguy 24 September 2008 at 16:01
The meaning of "experience”, “use” and “impart” considered in detail
Commissioner of Income Tax, Madras vs Ponni Sugars Limited
Taxguy 23 September 2008 at 14:54
Whether the incentive subsidy received by the assessee is a capital receipt not includible in the total income
Burmah Castrol vs. DIT Mumbai
Taxguy 23 September 2008 at 14:54
CIT cannot disarray the AAR. An attempt to belittle the role of this Authority in the statutory scheme of adjudication cannot be countenanced.
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