Judgements by Guest
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Applicability of the Provision of section 14A
Guest 03 June 2013 at 12:19
That having regard to the facts and circumstances of the case ld.CIT(A) has erred in law and on facts in not giving full benefit of expenditure as claimed by the assessee and has further erred in directing to ld.AO to allow the expenditure only to th
The spinal issue that has spiralled to this Court is whether the Company Judge under the Companies Act, 1956 (for short “the 1956 Act”) has jurisdiction at the instance of the Official Liquidator to set aside the auction or sale held by the Recovery
Credit Rating Agencies must abide by the Code of Conduct
Guest 25 May 2013 at 13:14
The present appeal under Section 15Z of the Securities and Exchange Board of India Act, 1992 (“the SEBI Act”) is directed against the impugned judgment and final order dated 9th November, 2011 passed by the Securities Appellate Tribunal, Mumbai (“the
Computation of Deduction under section 10A and depreciation on computer accessories
Guest 22 May 2013 at 13:41
The relevant facts of the case are that in the year under consideration the assessee who is wholly owned subsidiary of Honeywell International Inc. Returned ncome of Rs.15,63,19,080/- by way of filing return on 30th November, 2006. The assessee compa
Decision on cash purchase directly from growers and applicability of rule 8D
Guest 21 May 2013 at 13:48
The issue of cash purchases was also examined in the preceding years. While during the course of the assessment proceedings for the assessee had categorically submitted that the raw materials i.e carcass had been purchased through agents, as also the
Services provided without human intervention cannot be treated as technical service
Guest 20 May 2013 at 13:44
Non-deduction of tax source u/s 192 of the Act in respect of non-inclusion of performance incentive for the purposes of calculating exemption u/s 10(13A) of the Act; and (ii) Non deduction of TDS u/s 194J from the payment made for the use of telecomm
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