The applicant M/s Berger Paints India Ltd. is a manufacture of paints and varnishes which are the goods notified and subjected to assessment under Section 4A of the Central Excise Act, 1944 on the basis of MRP of the product. One of the products manu
Whether the amount of unexplained cash credits are to be added in the total income of the firm even though the amount was already included in the total income of the partners.
Whether compulsory deduction made by sugar cooperative societies on account of non-refundable and refundable deposits and other funds are revenue receipts liable to be taxed under the Income Tax Act.
Whether A.O. was justified in invoking section 145 to value closing stock at cost or market price which ever is lower where assessee had adopted the policy of valuing its closing stock at market price only.
Section 2(7), read with section 4, of the Interest-tax Act, 1974.
There are a number of tests which are required to be considered while deciding whether the expenditure was revenue or capital in nature. A number of judgments have been cited before us in that regard. However, in the absence of the requisite details
Section 2(7), read with section 4, of the Interest-tax Act, 1974.
Whether exemption allowed to partial let out building which is partialy used for the business.
Whether the reversal of Modvat credit can be treated as non-availment of credit.
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