Judgements by Rahul Tibrewal
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Penalty for non payment of Advance Tax
Rahul Tibrewal 12 March 2008 at 23:59
Whether assessee was liable to pay interest u/s 234B for non-payment of tax on exempted income which later on became taxable due to a supreme court judgement.
Deemed Dividend as per sev 2(22)(e)
Rahul Tibrewal 12 March 2008 at 23:59
Voluntary contributions within the meaning of Section 12
Rahul Tibrewal 12 March 2008 at 23:59
Unexplaines Investments
Rahul Tibrewal 19 February 2008 at 10:14
Whether the amount of unexplained cash credits are to be added in the total income of the firm even though the amount was already included in the total income of the partners.
Capital or Revenue Receipts
Rahul Tibrewal 19 February 2008 at 10:14
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.
Valuation of Stock
Rahul Tibrewal 19 February 2008 at 10:14
Whether A.O. was justified in invoking section 145 to value closing stock at cost or market price which ever is lower where assessee had adopted the policy of valuing its closing stock at market price only.
Building-Partially let out partially used for business
Rahul Tibrewal 17 February 2008 at 13:05
Whether exemption allowed to partial let out building which is partialy used for the business.
Reversal of Modvat Credit
Rahul Tibrewal 16 February 2008 at 11:22
Whether the reversal of Modvat credit can be treated as non-availment of credit.
Sale of Computer Software off the shelf
Rahul Tibrewal 15 February 2008 at 14:27
Case Fact: Whether the transaction of sale of computer software package off the shelf be considered as sale of goods.
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