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Judgements by CA. A. Kumar

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Posted in Income Tax |   36 Views


Section 2(24)(iv)

  CA. A. Kumar    25 July 2008 at 11:41

Posted in Income Tax |   82 Views


Section 158BC

  CA. A. Kumar    25 July 2008 at 11:41

Posted in Income Tax |   32 Views



Case Fact: Whether deletion of interest under section 234 is justified if there is no direction in the Assessment order to levy interest.

Posted in Income Tax |   27 Views



Case Fact: Whether before initiating recovery action u/s 179 for dues of Pvt. Co against directors on liquidation , it is necessary to prove that recovery cannot be made against the company.

Posted in Income Tax |   39 Views



Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12

Posted in Income Tax |   36 Views


Income u/s 28(i)

  CA. A. Kumar    10 July 2008 at 17:57

Case Fact: Whether where assesse used to collect deposit/security from customers against bottles sold ,which was refundable subject to certain conditions, the surplus in bottle deposit account could be treated as income.

Posted in Income Tax |   38 Views



Case Fact: Whether the term "Business" u/s 35 would includes the consultancy services offered.

Posted in Income Tax |   33 Views


Change in constitution of the firm

  CA. A. Kumar    10 July 2008 at 17:57

Case Fact: Whether separate assessments have to be made by the I.T.O on the two returns filed by the firm which was dissloved and reconstitued.

Posted in Income Tax |   28 Views



Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12

Posted in Income Tax |   38 Views