|
|
|
CIT vs. Yokogawa India Ltd (Karnataka High Court)- The High Court had to consider two issues for AY 2001-02 & onwards: whether (i) the loss incurred by a non-eligible unit & (ii) the brought forward unabsorbed loss & unabsorbed depreciation of the eligible unit has to be set-off against the profits of the eligible unit before allowing deduction u/s 10A/ 10B.
|
|
Hinzugefügt am 14.11.2011 - 04:54:41
|
von carnifex2m
|
- 1 Benutzer
|
|
|
high court judgments section 10a secti
|
|
http://taxguru.in/income-tax/bf-business-loss-unabsorbed-depreciation-loss-incur ...
|
|
|
|
 |
|
|
|
The High Court held that payments made by the insurance company or the TPAs could be in the nature of business expenditure as per accounts/books maintained by them. However, tax has to be deducted under Section 194J of the Act if the payment is made to a resident person towards fees for professional services.
|
|
Hinzugefügt am 14.11.2011 - 07:19:38
|
von carnifex2m
|
- 1 Benutzer
|
|
|
high court judgments
|
|
http://taxguru.in/income-tax/party-administrators-tpas-deduct-tds-194j-making-pa ...
|
|
|
|
|
|
|
|
CIT vs. Jyoti Plastic Works Pvt Ltd (Bombay High Court) – under Section 80IB(2)(iv) what is relevant is the employment of ten or more workers and not th
|
|
Hinzugefügt am 19.11.2011 - 07:16:53
|
von carnifex2m
|
- 1 Benutzer
|
|
|
high court judgments
|
|
http://taxguru.in/income-tax/section-80ib-workers-employees-delhi-hc.html
|
|
|
|
|
|
|
|
Union of India & ANR. Vs. Pradip Kumar Kedia Etc. (Supreme Court)- The wait list of candidates recommended by the Selection Board, has not been given ef
|
|
Hinzugefügt am 20.11.2011 - 07:11:38
|
von carnifex2m
|
- 1 Benutzer
|
|
|
supreme court judgements
|
|
http://taxguru.in/government-policy/court-compel-government-appointments-post-it ...
|
|
|
|
|
|
|
|
It is evident on a perusal of the relevant portion of the circular dated 27.7.2005, extracted hereinabove, that the declaration by the G.T.A. on the consignmen
|
|
Hinzugefügt am 21.11.2011 - 11:42:29
|
von carnifex2m
|
- 1 Benutzer
|
|
|
high court judgments
|
|
http://taxguru.in/service-tax/service-tax-gta-assessee-eligible-abatement-circul ...
|
|
|
|
|
|
|
|
The Indian Hume Pipe Co Ltd vs. ACIT (Bombay High Court – Full and true disclosures must mean what the statute says. These disclosures cannot be garbled or hid
|
|
Hinzugefügt am 26.11.2011 - 09:13:25
|
von carnifex2m
|
- 1 Benutzer
|
|
|
bombay high court
|
|
http://taxguru.in/income-tax/full-true-disclosures-statute-requires-specific-dis ...
|
|
|
|
|
|
|
|
Haryana Urban Development Authority Vs. Viresh Sangwan & ANR(SC)- The housing development authority cannot be held responsible for the encroachments made aft
|
|
Hinzugefügt am 29.11.2011 - 14:52:31
|
von carnifex2m
|
- 1 Benutzer
|
|
|
supreme court judgements
|
|
http://taxguru.in/corporate-law/housing-firm-responsible-encroachment-delivery-p ...
|
|
|
|
|
|
|
|
It is not in dispute that the entries were made contemporaneously when the expenditure was incurred between September, 1997 and December 1997. Therefore, though
|
|
Hinzugefügt am 04.12.2011 - 06:39:14
|
von carnifex2m
|
- 1 Benutzer
|
|
|
high court judgments
|
|
http://taxguru.in/income-tax/expenditure-capital-revenue-nature-form-subject-mat ...
|
|
|
|
|
|
|
|
S M Sundaram Vs. CIT (Madras High Court)- Under section 48(1), the deduction in respect of the full value of the consideration received or accrued regar
|
|
Hinzugefügt am 07.12.2011 - 12:31:07
|
von carnifex2m
|
- 1 Benutzer
|
|
|
high court judgments
|
|
http://taxguru.in/income-tax-case-laws/assessee-partner-firm-entitled-deduction- ...
|
|
|
|
|
|
|
|
The Tribunal further noted that the assessee had not placed any material to depict whether it had made any claim before the Income Tax Officer or at the stage
|
|
Hinzugefügt am 13.12.2011 - 07:06:41
|
von carnifex2m
|
- 1 Benutzer
|
|
|
high court judgments
|
|
http://taxguru.in/income-tax-case-laws/hc-upheld-application-gross-profit-ratio- ...
|
|
|
|
|
|
|
|
Whether the appellate tribunal is right in law and on facts in confirming the order passed by the CIT (Appeals) deleting the disallowance of Rs.18,66,000/- mad
|
|
Hinzugefügt am 13.12.2011 - 07:15:19
|
von carnifex2m
|
- 1 Benutzer
|
|
|
high court judgments
|
|
http://taxguru.in/income-tax-case-laws/assessee-interest-free-fund-interest-amou ...
|
|
|
|
|
|
|
|
The Assessing Officer supplied reasons he had recorded for reopening the assessment, which read as under:- “The assessee company filed its return of inco
|
|
Hinzugefügt am 13.12.2011 - 07:23:44
|
von carnifex2m
|
- 1 Benutzer
|
|
|
high court judgments
|
|
http://taxguru.in/income-tax-case-laws/notice-148-invalid-absence-live-link-reas ...
|
|
|
|
|
|
