Easy Office
Easy Office

Income Tax Judgements


Interest on Borrowed Capital

  Vidya    09 September 2008 at 11:23

Posted in Income Tax |   94 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 |   65 Views



Posted in Income Tax |   28 Views


Depreciation

  Vidya    08 September 2008 at 16:33

Posted in Income Tax |   41 Views



Posted in Income Tax |   41 Views


Depreciation

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

Posted in Income Tax |   20 Views



Where there is sufficient cause shown and the application for condonation of delay has been moved bonafidely, the Court would normally condone the delay but where the delay has not been explained at all and, in fact, there is unexplained and inordina

Posted in Income Tax |   48 Views



the assessee is entitled to deduction of roll over charges under section 36(1)(iii) of the I.T. Act, 1961.

Posted in Income Tax |   38 Views



the provision impugned is validly enacted and not hit by legislative incompetence of Central Legislature.

Posted in Income Tax |   40 Views


S. 30 of the Income-tax Act

  CA.Tarun Maheshwari    27 August 2008 at 18:45

The assessee was engaged in the business of running a hotel. During the year under consideration it had spent a sum of Rs.7.06 lacs on construction of glass curtain wall on the front side of the hotel, which was in addition to the existing building w

Posted in Income Tax |   31 Views