Income tax - Sec 56 - assessee was a partner in a firm - Firm reconstituted after the death of one of the partners - assessee continued to be a partner in the new firm -
Swamiji in jail - His income cannot be treated as income of TRUST - amounts which have 'come in' are income - the amounts received by the writ petitioner constituted income since it was profits and gains arising out of his vocation, profession or bus
Income Tax - set off of the loss suffered in any of the previous year in the block period against the income assessed in other previous years in the block period is not prohibited:
Section 143, read with section 36(1)(vii), of the Income-tax Act, 1961 - Assessment - Prima facie adjustments - Assessment year 1994-95 - Whether as section 36(1)(vii) does not authorise granting of deduction of any debt unless it is written off in a
The assessee has written off 1/5th of deferred revenue expenditure in its books of account and claimed the expenditure on deferred basis in its return of income.
Case Fact: Whether, allowing exemption for children education and leave travel on the basis of declaration and affidavits given by the employees, the Tribunal was justified in law?
Income Tax Act, 1961 - Sections 17 and 192 - Free meals coupon issued to employees - Some of them misusing the same - Whether company is liable to deduct TDS from the value of such free coupons provided – Held, No.
Surcharge on block assessment cases whether retrospective from 01.06.2002 or not - matter refered to larger bench in SC.
Case Fact: Whether interest earned on share application money can be set off with Public issue expenses?
Section 11 of Income-tax Act, 1961 – Charitable or religious trust – Exemption of Income from property held under – Assessment years 1996-97 and 2001-02 – Assessee was registered under section 12A as a charitable society – While making its assessment
Live Course on Invoice Management System (IMS) - 2nd Batch(With Recording)
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