Judgements by CA Nikita
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No re-assessment proceedings can be initiated so long as assessment proceedings are pending
CA Nikita 02 October 2007 at 14:17
Deduction u/s 80HHC can be allowed only if there is a positive profit
CA Nikita 30 September 2007 at 13:40
THIS is a rare case where the assessee lost consistently at all stages from AO, through, Commissioner (Appeals), ITAT, High Court and now the Supreme Court. For the assessment year 1992-93, the assessee appellant had claimed deduction under
Block assessment - notice u/s 158BC(a) cannot be equated with that of notice u/s 148
CA Nikita 30 September 2007 at 13:40
Block assessment - notice u/s 158BC(a) cannot be equated with that of notice u/s 148; Defects in notice protected under umbrella of Sec 292B : Bombay HC
Can double benefits u/s 10B and Sec 80HHC be allowed on exports of same goods?
CA Nikita 28 September 2007 at 15:05
Can double benefits u/s 10B and Sec 80HHC be allowed on exports of same goods? - Can Revenue deny Sec 80HHC benefits if exports are made from third country? - Tribunal says YES in first case and NO in second
Need for notice u/s 143(2) cannot be dispensed with in a case where AO proceeds
CA Nikita 28 September 2007 at 14:27
Need for notice u/s 143(2) cannot be dispensed with in a case where AO proceeds to make inquiry for assessment, and determination of taxes payable after issuing notice u/s 143(1) as well : ITAT
TDS on 'usance interest'
CA Nikita 27 September 2007 at 12:17
TDS on 'usance interest' - Payment of interest u/s 201(1A) - effective date - liability from the date of payment and not from day Gujarat HC decision given : ITAT Third Member
Indo-Canadian DTAA is based on UN Model
CA Nikita 27 September 2007 at 12:17
Indo-Canadian DTAA is based on UN Model - Profits not only attributable to PE but also arising out of sales in other contracting State are taxable in India : ITAT
Transfer of immovable property - capital gains -
CA Nikita 25 September 2007 at 22:56
Transfer of immovable property - capital gains - To attract clause (v) of Sec 2(47), it is not necessary that full sale consideration is received by the owner : Advance Ruling
Interest on Refund!
CA Nikita 25 September 2007 at 15:51
Case Fact: Whether assessee is entitled to interest on refund due on account of payment of excess self assessment tax u/s 140A?
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