Judgements by Jitender
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Powers u/s 133 A to search CA/lawyer's premises
Jitender 11 January 2009 at 14:46
The IT authority does not assume any power to enter the business premises/Office of the CA/Lawyer/Tax Practitioner to conduct survey under section 133A of IT Act in connection with survey of the premises of their client unless the client state in th
WDV of resulting comaony -Sec 32
Jitender 11 January 2009 at 14:46
Section 32, read with section 43(6), of the Income-tax Act, 1961 - Depreciation - Allowance/Rate of - Assessment years 2002-03 and 2003-04 - Whether for purpose of computing depreciation, only tax written down value of transferred assets of demerged
Depreciarion in case of conversion of firm into Co.
Jitender 14 December 2008 at 13:47
Section 37(1), read with section 170, of the Income-tax Act, 1961 - Business expenditure - Allowability of - Assessment year 1998-99 - Assessee-company was incorporated through conversion of a partnership firm - It claimed deduction of payment of sal
MAT- Prov for Bad Debts to be allowed for certain lia.
Jitender 14 December 2008 at 13:47
Section 115JA of the Income-tax Act, 1961 - Minimum alternate tax - Assessment year 1997-98 - Whether for purposes of computing book profit under section 115JA, provision made by assessee for bad and doubtful debt can be added back to net profit only
Allowability of capital expenditure by tenant
Jitender 18 November 2008 at 20:05
The cost of repairs incurred by an assessee-tenant in respect of tenanted premises would have to be allowed under section 30(a)(i); the question of disallowing such an expenditure and relegating the assessee to claim depreciation under section 32 do
BUSINESS AUXILIARY SERVICE- MEANING OF MANUFACTURE
Jitender 11 October 2008 at 18:58
Section 65 of the Finance Act, 1994, read with section 2(f) of the Central Excise Act, 1944 - Business auxiliary services - Periods 10-9-2004 to 30-6-2006 and 1-7-2006 to 30-6-2007 - Stay order - Whether what is excluded from definition of ‘Business
Compulsory tax audit
Jitender 24 September 2008 at 16:01
Section 44ab, read with section 271B, of the Income-tax Act, 1961 - Compulsory tax audit - Assessment years 2001-02 and 2002-03 - Whether for purpose of section 44AB, it is not necessary that any books of account or any accounts maintained by asses
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