Judgements and Orders, Supreme Court and High courts of India


Section 11(2)

  CA.Saibaburao Nanduri    06 October 2007 at 16:11

Held by the Hon`ble Court that, a perusal of the annual report and overview of the projects clearly shows that the projects were in consonance with the objectives sought to be achieved by the assessee, which were for the benefit of adolescent girls a

Posted in Income Tax |   54 Views



Posted in Income Tax |   69 Views




Held by the Hon`ble Court that, explanation 1 of section 32(1) does not apply in a case of construction on the land which is taken on lease by the assessee, assessee did not acquire a capital asset but had put up a construction of the building only f

Posted in Income Tax |   46 Views


Section 43B

  CA Nikita    05 October 2007 at 11:12

Posted in Income Tax |   58 Views


Depreciation u/s 32

  CA Nikita    05 October 2007 at 11:12

Depreciation u/s 32 - Deduction to be allowed even on 'passive' use of assets : ITAT Third Member

Posted in Income Tax |   114 Views


Section 115JB - Minimum Alternate tax

  CA Nikita    04 October 2007 at 19:55

In the ITAT Jaipur Bench 'B' Maharaja Shree Umaid Mills Ltd. v. Assistant Commissioner of Income-tax, Circle-6, Jaipur

Posted in Income Tax |   100 Views


Income from foreign commission

  CA Nikita    04 October 2007 at 19:55

Posted in Income Tax |   63 Views



Section 115JB, read with section 154, of the Income-tax Act, 1961 - Minimum Alternate tax - Assessment year 2002-03 - Whether deferred tax liability is neither income-tax ‘paid’ or ‘payable’ nor a ‘provision’ against same, but it is nevertheless an a

Posted in Income Tax |   66 Views



Section 12AA, read with section 12A, of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure - Whether it is mandatory for Commissioner to dispose of application for registration under section 12A within six months from e

Posted in Income Tax |   111 Views




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