Judgements by CA. A. Kumar
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Income from housing property or business income
CA. A. Kumar 26 July 2008 at 14:50
Justification of Interest levied u/s 234.
CA. A. Kumar 10 July 2008 at 17:57
Case Fact: Whether deletion of interest under section 234 is justified if there is no direction in the Assessment order to levy interest.
Liability of Director of (P) Ltd. Co. on Liquidation
CA. A. Kumar 10 July 2008 at 17:57
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.
Voluntary contributions within the meaning of Section 12
CA. A. Kumar 10 July 2008 at 17:57
Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12
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.
Definition of Business as per Section 35
CA. A. Kumar 10 July 2008 at 17:57
Case Fact: Whether the term "Business" u/s 35 would includes the consultancy services offered.
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.
Voluntary contributions within the meaning of Section 12
CA. A. Kumar 10 July 2008 at 17:57
Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12
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