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Judgements and Orders, Supreme Court and High courts of India



Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12

Posted in Income Tax |   61 Views



Case Fact: Whether the term "Business" u/s 35 would includes the consultancy services offered.

Posted in Income Tax |   46 Views


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.

Posted in Income Tax |   45 Views



Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12

Posted in Income Tax |   57 Views


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.

Posted in Income Tax |   64 Views


Clubbing of income u/s 64(1)(i)

  CA. A. Kumar    10 July 2008 at 17:57

Case Fact: Whether there was obligation on the assessee to disclose the income which arose to his wife and so the assessment could be reopened u/s147(a) of the Income Tax Act,1961.

Posted in Income Tax |   58 Views


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.

Posted in Income Tax |   47 Views



Case Fact: Whether the Tribunal can confirm the order of Commissioner (Appeals) without giving reasons.

Posted in Income Tax |   60 Views


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) ?

Posted in Income Tax |   44 Views


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.

Posted in Income Tax |   47 Views




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