Case Fact: Whether where assesse used to collect deposit/security from customers against bottles sold ,which was refundable subject to certain conditions, the surplus in bottle deposit account could be treated as income.
Case Fact: Whether deletion of interest under section 234 is justified if there is no direction in the Assessment order to levy interest.
Case Fact: Whether before initiating recovery action u/s 179 for dues of Pvt. Co against directors on liquidation , it is necessary to prove that recovery cannot be made against the company.
Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12
Case Fact: Whether the term "Business" u/s 35 would includes the consultancy services offered.
Case Fact: Whether separate assessments have to be made by the I.T.O on the two returns filed by the firm which was dissloved and reconstitued.
Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12
Case Fact: Whether landing of aircraft or parking aircraft amount to user of land of airport and the landing fee and parking fee will amount to rent within meaning of Explanation (i) to section 194(I) ?
Case Fact: Whether the Commissioner (Appeals) has power to waive the penalty imposed u/s271D.
LIVE Course on Foreign Exchange Management Act (FEMA)(with recording)
LIVE Course on Foreign Exchange Management Act (FEMA)(without recording)
CAclubindia
