Judgements by CA Rachit K Patel

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Case Fact: Whether income earned by the partner from funds withdrawn from a firm, where the firm had received such funds from a Co. in which the said partner has substantial interest, as repayment of advances made earlier in the ordinary course of bu

Posted in Income Tax |   28 Views


Income from House Property

  CA Rachit K Patel    18 September 2008 at 11:35

Case Fact: Whether A.O. is justified in adding interest on interest free loan given by lessee to the lessor as notinal rent to compute the Income from House Property.

Posted in Income Tax |   42 Views


Business Expenditure

  CA Rachit K Patel    18 September 2008 at 11:35

Case Fact: Whether any payment to a Non Resident is disallowed if T.D.S. is deducted in one Financial Year and deposited in the next financial year with the Government.

Posted in Income Tax |   36 Views