Judgements by CA. Shikha

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Unaccounted income

  CA. Shikha    05 January 2009 at 12:29

Whether whenever there is concurrent finding by the below authorities interference by the high court is justified ?

Posted in Income Tax |   26 Views



Whether income form mall management and business centre under agreements with users for providing services and limited rights granted to users while owner ship remains with owner is income form business or housing property?

Posted in Income Tax |   43 Views


Expenditure deductible u/s 43B

  CA. Shikha    31 December 2008 at 13:07

Whether a business expenditure deductible on actual payment basis in accordance with section 43B be allowable even if it is not actually allowable under section 29 read with sections 37(1), 145?

Posted in Income Tax |   51 Views


Section 142(2A)

  CA. Shikha    23 December 2008 at 11:41

Whether, order for preparing fresh books u/s 142(2A) by A.O. is justified in law?

Posted in Income Tax |   49 Views


Valuation of Closing Stock

  CA. Shikha    24 November 2008 at 12:06

Whether, different method for valuation of part of closing stock is permissible under law?

Posted in Income Tax |   48 Views


Unjust Enrichment

  CA. Shikha    25 October 2008 at 12:58

Whether the principle of Unjust Enrichment applies to the claim for refund of custom duty paid on imported capital goods.

Posted in Custom |   50 Views


Input includes Damaged Goods.

  CA. Shikha    25 October 2008 at 12:56

Whether imported inputs damaged during transit can be considered as used for the manufacture of specified goods.

Posted in Custom |   46 Views


CAPITAL OR REVENUE RECEIPTS

  CA. Shikha    20 October 2008 at 16:11

Whether compulsory deduction made by sugar cooperative societies on account of non-refundable and refundable deposits and other funds are revenue receipts liable to be taxed under the Income Tax Act.

Posted in Income Tax |   64 Views