Judgements and Orders, Supreme Court and High courts of India
Tata Steel Limited and Ors. v/s. State of Jharkhand and Ors.
CMA Lakshminarayana Pulipaka 24 September 2008 at 16:01
Whether the Section 11 of the Jharkhand Value Added Tax is ultra vires and violative of Article 301
ALLOWABILITY OF BUSINESS EXPENDITURE QUA EX-GRATIA PAYMENT I
CHEZHIYAN 24 September 2008 at 16:01
The ex-gratia payment in excess of the limits prescribed under the payment of Bonus Act either under section 36(1)(ii) or section 37(1) of the Income-tax Act, is allowable as business expenditure although the payment does not cover contractual or cus
Konar Publications vs M/s.Madras Palaniappa Bros.
Taxguy 24 September 2008 at 16:01
the firms were started to avoid compulsory tax audit under Income Tax Act, 1961
Diamond Services International vs. Union Of India
Taxguy 24 September 2008 at 16:01
The meaning of "experience”, “use” and “impart” considered in detail
Commissioner of Income Tax, Madras vs Ponni Sugars Limited
Taxguy 23 September 2008 at 14:54
Whether the incentive subsidy received by the assessee is a capital receipt not includible in the total income
Burmah Castrol vs. DIT Mumbai
Taxguy 23 September 2008 at 14:54
CIT cannot disarray the AAR. An attempt to belittle the role of this Authority in the statutory scheme of adjudication cannot be countenanced.
ACIT Vs. SAURASHTRA KUTCH STOCK EXCHANGE
Taxguy 23 September 2008 at 14:54
Rectification of an order stems from the fundamental principle that justice is above all. It is exercised to remove the error and to disturb the finality.
ALLOWABILITY OF BUSINESS EXPENDITURE QUA EX-GRATIA PAYMENT I
CHEZHIYAN 23 September 2008 at 14:54
The ex-gratia payment in excess of the limits prescribed under the payment of Bonus Act either under section 36(1)(ii) or section 37(1) of the Income-tax Act, is allowable as business expenditure although the payment does not cover contractual or cus
AAR Vs. Foster's Australia
Taxguy 23 September 2008 at 14:54
Judgement of AAR can be taken to Supreme Court only after being challenged before a High Court.
Mahendra Jain Vs. ITO
Taxguy 23 September 2008 at 14:54
Where the assessee is carrying on an illegal activity which is treated as a business, any loss arising in such business as a result of confiscation by the authorities is an allowable loss. However, where the assessee is carrying on a lawful business,
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