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.
Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12
Case Fact: Whether the term "Business" u/s 35 would includes the consultancy services offered.
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.
Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12
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.
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.
Case Fact: Whether assessment framed by the Assessing officer against a dead person without bringing the legal representative on record was justified.
Case Fact: Whether the Tribunal can confirm the order of Commissioner (Appeals) without giving reasons.
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) ?
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
SSGS and Associates
Chennai
CA Inter
View Details
CAclubindia
