Judgements and Orders, Supreme Court and High courts of India
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
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.
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
Rent u/s 194(I)
CA. A. Kumar 10 July 2008 at 17:57
Case Fact: Whether landing of aircraft or parking aircraft amount to user of land of airport and the landing fee and parking fee will amount to rent within meaning of Explanation (i) to section 194(I) ?
Waiver of Penalty u/s 273B
CA. A. Kumar 10 July 2008 at 17:57
Case Fact: Whether the Commissioner (Appeals) has power to waive the penalty imposed u/s271D.
Assessment of deceased person
CA. A. Kumar 10 July 2008 at 17:57
Case Fact: Whether assessment framed by the Assessing officer against a dead person without bringing the legal representative on record was justified.
Order Passed by Income Tax Authorities must be speaking orde
CA. A. Kumar 10 July 2008 at 17:57
Case Fact: Whether the Tribunal can confirm the order of Commissioner (Appeals) without giving reasons.
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