Judgements and Orders, Supreme Court and High courts of India
Building-Partially let out partially used for business
Rahul Tibrewal 17 February 2008 at 13:05
Whether exemption allowed to partial let out building which is partialy used for the business.
Reversal of Modvat Credit
Rahul Tibrewal 16 February 2008 at 11:22
Whether the reversal of Modvat credit can be treated as non-availment of credit.
Sales made through export houses- Deduction u/s 80HHC(3).
kavita jain 16 February 2008 at 10:09
In the instant case, the matter was to be remitted to the Assessing Officer for the following reasons. Firstly, in the instant case there was no factual finding recorded by the High Court as to whether the ‘sales made through the export houses by the
S. 80HHC-DEDUCTION UNDER-EFFECT OF AMENDMENT OF 2005.
kavita jain 16 February 2008 at 10:09
It was not in dispute that when the order of the Commissioner was passed, there were two views on the word ‘profit’ in section 80HHC. The problem with section 80HHC is that it has been amended eleven times. Different views existed on day when the Com
Sale of Computer Software off the shelf
Rahul Tibrewal 15 February 2008 at 14:27
Case Fact: Whether the transaction of sale of computer software package off the shelf be considered as sale of goods.
Block assessement- Block period 91-92 to 2000-01-Surcharge,
kavita jain 15 February 2008 at 14:27
The power to levy a surcharge on income-tax is traceable to article 271 read with entry 82 of list I of seventh schedule to the Constitution of India. That power is not traceable to section 4 of the 1961 Act. Every year the Finance Act is enacted by
Clearance of Damaged Goods on Payment of Duty
Garima 15 February 2008 at 14:27
ITAT holds RWAs are entitled to exemption under Income Tax A
Garima 15 February 2008 at 14:27
Profits and gains from publication of books
Garima 14 February 2008 at 13:25
The assessee was engaged in the business of printing and publication of yellow pages directory. It claimed deduction under section 80Q in respect of profits derived from such business. The Assessing Officer as well as the Commissioner (Appeals) denie
Tax on sale or purchase of goods
Garima 13 February 2008 at 21:34
Appellant was an advertising agency, engaged in creating original concepts and designing advertising material filed its returns both under Finance Act, 1994 and Karnataka Value Added Tax Act, 2003. Assessing Authority completed assessment by excludin
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