Judgements by CA. Shikha

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 | 30 Views

Income from housing property or business income

CA. Shikha 05 January 2009 at 12:28

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 | 45 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 | 58 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 | 56 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 | 60 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 | 59 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 | 56 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 | 89 Views