Judgements by CA Pawan Goswami
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Allowability of expenditure towards renovation of rented pre
CA Pawan Goswami 17 November 2008 at 13:38
The cost of repairs incurred by an assessee-tenant in respect of tenanted premises would have to be allowed under section 30(a)(i); the question of disallowing such an expenditure and relegating the assessee to claim depreciation under section 32 doe
Bangalore CESTAT on section 80 of the Finance Act, 1994 -
CA Pawan Goswami 14 November 2008 at 11:51
Section 80 of the Finance Act, 1994 - Penalty- Not to be imposed in certain cases -Assistant Commissioner dropped penalty proceedings against assessee on finding that certain factors created confusion in mind of assessee which was a reasonable case o
Gujarat High Court on section 147, read with section 148, o
CA Pawan Goswami 14 November 2008 at 11:49
Section 147, read with section 148, of the Income-tax Act, 1961 - Income escaping assessment - Non-disclosure of primary facts - Assessment years 1990-91 to 1992-93 and 1994-95 - Whether Assessing Officer recording reasons under section 148(2) and As
Delhi High Court on section 37 of Income-tax Act, 1961
CA Pawan Goswami 14 November 2008 at 11:47
Section 234B
CA Pawan Goswami 10 November 2008 at 15:11
I. Section 246, read with section 234B, of the Income-tax Act, 1961 - Commissioner (Appeals) - Appealable orders - Assessment year 1995-96 - Whether when chargeability of interest under section 234B itself is challenged, then same is appealable - Hel
Propriety of finding by Tribunal on issues of fact
CA Pawan Goswami 25 October 2008 at 10:39
Where the issues sought to be raised before the High Court are purely issues of fact and the Tribunal, being the final fact finding authority, has returned a certain set of facts, no perversity can be found in such findings and consequently, no quest
Non-submission of one particular return ST-3 for one quarter
CA Pawan Goswami 25 October 2008 at 10:31
Non-submission of one particular return ST-3 for one quarter on the part of the assessee cannot be said to be intentional withholding of the same for the purposes of avoiding the payment of tax, which has been paid by the assessee
Bombay High Court on section 28(1) of the Income-tax Act, 19
CA Pawan Goswami 17 October 2008 at 17:32
Section 28(i) of the Income-tax Act, 1961 - Business loss/deductions - Allowable as - Assessment year 1986-87 - ‘A’ Ltd., which carried on business of a financier, was amalgamated with assessee-company - Prior to its amalgamation, ‘A’ Ltd. had issued
Kerala High Court on section 37(1) of the Income-tax Act
CA Pawan Goswami 17 October 2008 at 17:30
Delhi High Court on section 147 of the Income-tax Act, 1961
CA Pawan Goswami 18 September 2008 at 11:35
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