Income Tax Judgements



Section 9, of the Income-tax Act, 1961, read with article 12, of the Direct Tax Avoidance Agreement between India and USA - Income - Deemed to accrue or arise in India - Applicant is an Indian company and is mainly engaged in business of providing ca

Posted in Income Tax |   52 Views



Thus, in our view, the provisions of section 69 cannot be said to be attracted to the price of stock in question. Though, not necessary, but still it may be considered and observed, that during the relevant year, the entire income of the assessee wa

Posted in Income Tax |   47 Views



Effect of non-consideration of the application for registration within the time fixed by section 12AA(2) would be a deemed grant of registration

Posted in Income Tax |   40 Views


Section 194 I

  Rajesh    12 September 2008 at 11:42

Concession By CBDT On TDS Under Section 194-I Of Income Tax Act

Posted in Income Tax |   38 Views


Interest on Borrowed Capital

  Vidya    09 September 2008 at 11:23

Posted in Income Tax |   103 Views



Section 145A of the Income-tax Act, 1961 - Method of Accounting - In certain cases - Assessment year 1999-2000 - While completing assessment, Assessing Officer noticed that certain amount of MODVAT, which was available to assessee, was not included i

Posted in Income Tax |   74 Views



Posted in Income Tax |   29 Views


Depreciation

  Vidya    08 September 2008 at 16:33

Posted in Income Tax |   44 Views



Posted in Income Tax |   47 Views


Depreciation

  CA. A. Kumar    04 September 2008 at 16:21

Posted in Income Tax |   21 Views