Power of Commissioner (Appeals)
In the case of CIT v. Trehan Enterprises (108TAX189) the assessee in making a claim for deduction u/s 80J and…
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Today's
54F exemption is protected even in multiple ownership of residential properties ......Read More
Yesterday's Club expenditure ......Read More
Yesterday's Club expenditure ......Read More
Assessing Jurisdiction
In the case of Mrs. Uma Loomba v. CIT (108TAX232) the assessee who carried on business in Amritsar shifted to…
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In the case of Dy. CIT v. Ganesh Chhababhai Valabhai Patel Family Trust (108TAX78) as part of the business of…
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In the case of Dy. CIT v. Ganesh Chhababhai Valabhai Patel Family Trust (108TAX78) the assessee did not provide for…
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Full and true disclosure of income is a primary obligation of the assessee. Any omission in this regard may lead…
......Read MoreReview/Rectification of order u/s 260(1)- Hotel/Theatre Business
In the case of Sasidhara Shenoy & Bros. V. Dy. CIT (108TAX116)(Ker.) the assessee owning a theatre claimed depreciation…
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Recently following the ‘Tuticorin’ case the Kerala High Court in the case of CIT Vs Cochin Shipyard Limited (108TAX112) held…
......Read MoreClubbing of Spouse Income
In the case of CIT v. Smt. Pratima Saha (108TAX7) the assessee was drawing a salary as nurse cum supervisor…
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In an exparte ruling in the case of CIT v. R. Rammalingair (108TAX1) the Kerala High Court held that levy…
......Read MoreObligation to Deduct Tax at Source u/s 192
In the context of doctors who visit medical institutes/nursing homes as specialists on specified dates and also on emergency basis…
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