Judgements and Orders, Supreme Court and High courts of India
Allowability of liability under “long service award” scheme
CA Devanshi Gandhi (Ajani) 20 March 2009 at 14:29
The provision for a liability is amenable to a deduction if there is an element of certaintly that it shall be incurred and it is possible to estimate the liability with reasonable certainty even though the actual quantification may not be possible.
Applicability of section 40(a)(i) of IT Act
CA Devanshi Gandhi (Ajani) 17 March 2009 at 19:46
The payment by way of reimbursement of salary and expenses payable outside India or to a non-resident is chargeable under the head “salaries”, and the same is not covered by section 40(a)(i) but is covered by section 40(a)(iii) and in respect of whic
Sec 234B
Pemmasani Purushotham 17 March 2009 at 19:46
The levy under section 234B is compensatory in nature and is not in the nature of penalty
Usha Rajkhowa and others Appellants versus M/s. Paramount In
Sumit Jain 05 March 2009 at 15:47
Uttaranchal Transport Corpn. Ltd. Appellant versus Smt. Viml
Sumit Jain 05 March 2009 at 15:46
Gopika Chandrabhushan Saran and another Appellants versus M/
Sumit Jain 05 March 2009 at 15:46
Bihari Lal Rada Appellant versus Anil Jain (Tinu) and others
Sumit Jain 05 March 2009 at 15:46
State of Haryana and others Appellants versus Narinder Kumar
Sumit Jain 05 March 2009 at 15:46
MCorp Global Pvt. Ltd. Appellant(s) versus Commissioner of I
Sumit Jain 05 March 2009 at 15:46
Punjab State Electricity Board and others Appellants versus
Sumit Jain 05 March 2009 at 15:46
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