Judgements and Orders, Supreme Court and High courts of India

Income from house property or business income

CA. Rajeev Aggarwal 05 January 2009 at 12:29

PFH mall and retail management ltd Vs. I.T.O. 05/11/2007 [2008] 298 ITR (AT) 371(Kolkata)

Posted in Income Tax | 87 Views

Belaed return and amortisation of cost of Picture /IT Rules

Nalam Ravindranath 05 January 2009 at 12:29

If picture is released for exhibition/distribution for less than 90 days in a financial year, the cost of the picture which is more than the realisations received from the picture can be carried forward for amortisation in subsequent years. This ben

Posted in Income Tax | 59 Views

Unaccounted income

CA. Shikha 05 January 2009 at 12:29

Whether whenever there is concurrent finding by the below authorities interference by the high court is justified ?

Posted in Income Tax | 57 Views

Income from housing property or business income

CA. Shikha 05 January 2009 at 12:28

Whether income form mall management and business centre under agreements with users for providing services and limited rights granted to users while owner ship remains with owner is income form business or housing property?

Posted in Income Tax | 90 Views

Section 11AC

CA. SUJAL MEHTA 31 December 2008 at 13:08

Posted in Excise | 88 Views

Determination of nature of expenditure incurred by an assess

CHEZHIYAN 31 December 2008 at 13:07

Where the assessee-company had only acquired “access” to technical information under the agreement i.e. know-how which related to the process of manufacture, which was not, related to any secret process or patent rights or even the right to use a tra

Posted in Income Tax | 72 Views

PGBP

CA. A. Kumar 31 December 2008 at 13:07

Case Fact: Whether a business expenditure deductible on actual payment basis in accordance with section 43B be allowable even if it is not actually allowable under section 29 read with sections 37(1), 145?

Posted in Income Tax | 110 Views

Penalty Order

CA. A. Kumar 31 December 2008 at 13:07

Case Fact: Whether Assessing Officer can drop penalty proceedings without giving detailed reasons thereof?

Posted in Income Tax | 88 Views

Expenditure deductible u/s 43B

CA. Shikha 31 December 2008 at 13:07

Whether a business expenditure deductible on actual payment basis in accordance with section 43B be allowable even if it is not actually allowable under section 29 read with sections 37(1), 145?

Posted in Income Tax | 92 Views