When on account of application of section 145A a change is per se forced upon the assessee in the valuation of its closing stock, a corresponding adjustment in opening stock has to be carried out for consistency
The cost of repairs incurred by an assessee-tenant in respect of tenanted premises would have to be allowed under section 30(a)(i); the question of disallowing such an expenditure and relegating the assessee to claim depreciation under section 32 doe
Section 147, read with section 148, of the Income-tax Act, 1961 - Income escaping assessment - Non-disclosure of primary facts - Assessment years 1990-91 to 1992-93 and 1994-95 - Whether Assessing Officer recording reasons under section 148(2) and As
I. Section 246, read with section 234B, of the Income-tax Act, 1961 - Commissioner (Appeals) - Appealable orders - Assessment year 1995-96 - Whether when chargeability of interest under section 234B itself is challenged, then same is appealable - Hel
Whether, bonus paid subsequently on account of a settlement between employees and management is allowed as a deduction in Income Tax?
Case Fact: Whether, decision of settlement commission can be review by High court on the ground that the decision was erroneous on the merits
Whether order passed without giving opportunity to be heard is justified in law?
Whether addition made on the basis of loose slips found during search is justified in law?
Live Course on Invoice Management System (IMS) - 2nd Batch(With Recording)
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