Judgements and Orders, Supreme Court and High courts of India
Sale of Computer Software off the shelf
Rahul Tibrewal 15 February 2008 at 14:27
Case Fact: Whether the transaction of sale of computer software package off the shelf be considered as sale of goods.
Profits and gains from publication of books
Garima 14 February 2008 at 13:25
The assessee was engaged in the business of printing and publication of yellow pages directory. It claimed deduction under section 80Q in respect of profits derived from such business. The Assessing Officer as well as the Commissioner (Appeals) denie
Tax on sale or purchase of goods
Garima 13 February 2008 at 21:34
Appellant was an advertising agency, engaged in creating original concepts and designing advertising material filed its returns both under Finance Act, 1994 and Karnataka Value Added Tax Act, 2003. Assessing Authority completed assessment by excludin
Penalty under section 271(1)(c) is civil liability.
kavita jain 07 February 2008 at 10:13
There is a conflict of opinions between the judgments of the Division Bench of the Supreme Court in the case of Dilip N. Shroff (supra) on one hand and on the other in the case of Shriram Mutual Fund (supra). Secondly, the object behind enactment of
Speculation doesn't include derivative trading
CA Nikita 06 February 2008 at 12:42
Trust doesn't require to deduct TDS u/s 194A
CA Nikita 06 February 2008 at 12:42
TDS must be deducted on reimbursement to disattract Sec 40(a
Garima 05 February 2008 at 15:58
Assessee/appellant was a wholly owned subsidiary of Van Oord ACZ Marine Contractors BV, Netherlands [VOAMC]. It executed a dredging contract at Port Mundra for Adani Gujarat Port Ltd. in the relevant previous year and since it followed completed cont
N. I. Act, 1881, S. 138 -Sentence of imprisonment not permi
kavita jain 03 February 2008 at 12:35
Dishonour of cheque - Default in payment of fine - sentence of imprisonment not permissible - Act does not provide for sentence of imprisonment in default of payment of fine.
High Court not to interfere at Show cause Notice stage
Supreme Kothari 28 January 2008 at 10:34
Central Excise – High Court not to interfere at Show cause Notice stage : Madras High Court
S.69A : Onus of proving source of deposit primarily rests on
kavita jain 26 January 2008 at 19:33
Where a deposit stands in the name of a third person and where that person is related to the assessee, in such a case the proper course would be to call upon the person in whose books the deposit appears or the person in whose name the deposit stands
CAclubindia
