Judgements and Orders, Supreme Court and High courts of India
Concealment of Income
CA. A. Kumar 07 July 2008 at 18:39
Case Fact: Whether demonetised high denomination notes having no value be regarded as unexplained money and treated as concealment of income?
Capital or Revenue Receipts
CA. A. Kumar 07 July 2008 at 12:22
Case Fact: Whether compulsory deduction made by sugar cooperative societies on account of non-refundable and refundable deposits and other funds are revenue receipts liable to be taxed under the Income Tax Act.
Input includes Damaged Goods
CA. A. Kumar 07 July 2008 at 12:22
Case Fact: Whether imported inputs damaged during transit can be considered as used for the manufacture of specified goods.
Valuation of stock
CA. A. Kumar 07 July 2008 at 12:22
Case Fact: Whether A.O. was justified in invoking section 145 to value closing stock at cost or market price which ever is lower where assessee had adopted the policy of valuing its closing stock at market price only
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
