Income Tax Judgements
Section 254 - Orders of Appellate Tribunal
Devendra 04 November 2008 at 15:17
Whether order passed without giving opportunity to be heard is justified in law?
Section 69A - Unexplained Money, etc.
Devendra 04 November 2008 at 15:12
Whether addition made on the basis of loose slips found during search is justified in law?
Clubbing of Income
Devendra 04 November 2008 at 15:09
Whether interest income on accumulated profits of minor who is partner in a firm, will be included in the total income of parent?
Section 10(2A) - Share of profit by a partner in a firm
Devendra 04 November 2008 at 15:00
Whether sub-partnership is entitled to exemption under section 10(2A) of Income-tax act, 1961?
Powers of Appellate Tribunal
Devendra 04 November 2008 at 14:55
Whether Appellate Tribunal can recall order passed by it earlier?
Speculation Loss
Devendra 03 November 2008 at 14:42
Whether loss on sale of share whose physical delivery not taken by the assessee is speculation loss?
Self Assessment Tax
Devendra 31 October 2008 at 12:01
Self assessment tax paid on the next working day instead of on the date given in sec. 139 because that day was a holy day, interest levied for delay is sustainable.
Income from house property or business income
Devendra 31 October 2008 at 11:57
Whether income from mall management and business centre under agreements with users for providing services and limited rights granted to users while owner ship remains with owner is income from business or house property?
Propriety of finding by Tribunal on issues of fact
CA Pawan Goswami 25 October 2008 at 10:39
Where the issues sought to be raised before the High Court are purely issues of fact and the Tribunal, being the final fact finding authority, has returned a certain set of facts, no perversity can be found in such findings and consequently, no quest
CIT vs. Wallfort Shares & Stocks
Taxguy 23 October 2008 at 13:43
(i) S. 94(7) was inserted prospectively w.e.f. 1.4.2002 to disallow dividend stripping losses. If the argument of the Revenue that even transactions prior to s. 94(7) can be disallowed is accepted, it will render s. 94(7) redundant and also lead to a
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