Held by the Hon`ble Court that, explanation 1 of section 32(1) does not apply in a case of construction on the land which is taken on lease by the assessee, assessee did not acquire a capital asset but had put up a construction of the building only f
Depreciation u/s 32 - Deduction to be allowed even on 'passive' use of assets : ITAT Third Member
In the ITAT Jaipur Bench 'B' Maharaja Shree Umaid Mills Ltd. v. Assistant Commissioner of Income-tax, Circle-6, Jaipur
Section 115JB, read with section 154, of the Income-tax Act, 1961 - Minimum Alternate tax - Assessment year 2002-03 - Whether deferred tax liability is neither income-tax ‘paid’ or ‘payable’ nor a ‘provision’ against same, but it is nevertheless an a
Section 12AA, read with section 12A, of the Income-tax Act, 1961 - Charitable or religious trust - Registration procedure - Whether it is mandatory for Commissioner to dispose of application for registration under section 12A within six months from e
Section 5, read with sections 28(v) and 145, of the Income-tax Act, 1961 - Income - Accrual of - Assessment years 1998-99 to 2002-03 - Whether mere withdrawal by partners cannot be considered to be a method of accounting and amount, which is made unc
Held by the Hon`ble Court that, in the absence of any definition of the word manufacture one should appreciate the meaning as commonly understood by a reasonable person, form this point of view conversion of blank disc to a software loaded disc is cl
Live class on PF & ESI Enrollment & Returns Filing(with recording)
CAclubindia
