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Wednesday, May 27, 2009. CIT, New Delhi v. Eli Lilly and Co. (India) P Ltd. [2008] 178 Taxman 505 (SC). A Principle of mutuality. Canara Bank Golden Jubilee Staff Welfare Fund vs DCIT [2009] 14 CPT 733 (Karnataka). Merely because assessee had inflated value of stock to obtain loan from bank, addition could not be made, where there was a finding that there was no difference in quantity of stock. CIT v Laxmi Engineering Industries [2009] 14 CPT 741 (Rajasthan). B Sec 10 BA. Under Sec.12AA what Commissi...

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Wednesday, May 27, 2009. CIT, New Delhi v. Eli Lilly and Co. (India) P Ltd. [2008] 178 Taxman 505 (SC). A Principle of mutuality. Canara Bank Golden Jubilee Staff Welfare Fund vs DCIT [2009] 14 CPT 733 (Karnataka). Merely because assessee had inflated value of stock to obtain loan from bank, addition could not be made, where there was a finding that there was no difference in quantity of stock. CIT v Laxmi Engineering Industries [2009] 14 CPT 741 (Rajasthan). B Sec 10 BA. Under Sec.12AA what Commissi...

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1 newsletter

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3 income tax updates

4 supreme court judgements

5 high court judgements

6 incometax tribunal judgements

7 e sec40 a i

8 recent developments

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10 ce tax updates

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Wednesday, May 27, 2009. CIT, New Delhi v. Eli Lilly and Co. (India) P Ltd. [2008] 178 Taxman 505 (SC). A Principle of mutuality. Canara Bank Golden Jubilee Staff Welfare Fund vs DCIT [2009] 14 CPT 733 (Karnataka). Merely because assessee had inflated value of stock to obtain loan from bank, addition could not be made, where there was a finding that there was no difference in quantity of stock. CIT v Laxmi Engineering Industries [2009] 14 CPT 741 (Rajasthan). B Sec 10 BA. Under Sec.12AA what Commissi...

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Newsletter: Newsletter April 2009

http://newsfora.blogspot.com/2009/05/newsletter-april-2009.html

Wednesday, May 27, 2009. CIT, New Delhi v. Eli Lilly and Co. (India) P Ltd. [2008] 178 Taxman 505 (SC). A Principle of mutuality. Canara Bank Golden Jubilee Staff Welfare Fund vs DCIT [2009] 14 CPT 733 (Karnataka). Merely because assessee had inflated value of stock to obtain loan from bank, addition could not be made, where there was a finding that there was no difference in quantity of stock. CIT v Laxmi Engineering Industries [2009] 14 CPT 741 (Rajasthan). B Sec 10 BA. Under Sec.12AA what Commissi...

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Newsletter: Newsletter March 2009

http://newsfora.blogspot.com/2009/04/newsletter-march-2009.html

Wednesday, April 29, 2009. A Deemed dividend – Sec.2(22)(e). Where Tribunal held that no loan was given to assessee by company and it was only a business transaction and, subsequently, said amount was returned to company as an advance towards an agreement for sale of property, which was in course of business of company, Tribunal was justified in holding that loan in question was not a deemed dividend under 2(22)(e). CIT vs F Praveen [2009] 14 CPT 463 (Madras). B Capital Gains - Sec.48. B Sec 10 A/ 10B.

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Newsletter: April 2009

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Wednesday, April 29, 2009. A Section 2(1A) – Agricultural income. Where assessee had declared agricultural income of Rs.7,50,000 from cultivation. Of 42 acres of agricultural land and in support of said declaration, he had. Produced revenue record, J-Forms and certificate of average income per acre of. Land issued by village Patwari, and claimed that agricultural income was net of. Expenses at rate of 25 percent, Tribunal was justified in holding that assessee. I) Under agreement assessee had acquired on...

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Newsletter: Newsletter Jan 2009

http://newsfora.blogspot.com/2009/04/newsletter-jan-2009.html

Wednesday, April 29, 2009. A Section 2(1A) – Agricultural income. Where assessee had declared agricultural income of Rs.7,50,000 from cultivation. Of 42 acres of agricultural land and in support of said declaration, he had. Produced revenue record, J-Forms and certificate of average income per acre of. Land issued by village Patwari, and claimed that agricultural income was net of. Expenses at rate of 25 percent, Tribunal was justified in holding that assessee. I) Under agreement assessee had acquired on...

5

Newsletter: May 2009

http://newsfora.blogspot.com/2009_05_01_archive.html

Wednesday, May 27, 2009. CIT, New Delhi v. Eli Lilly and Co. (India) P Ltd. [2008] 178 Taxman 505 (SC). A Principle of mutuality. Canara Bank Golden Jubilee Staff Welfare Fund vs DCIT [2009] 14 CPT 733 (Karnataka). Merely because assessee had inflated value of stock to obtain loan from bank, addition could not be made, where there was a finding that there was no difference in quantity of stock. CIT v Laxmi Engineering Industries [2009] 14 CPT 741 (Rajasthan). B Sec 10 BA. Under Sec.12AA what Commissi...

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Wednesday, May 27, 2009. CIT, New Delhi v. Eli Lilly and Co. (India) P Ltd. [2008] 178 Taxman 505 (SC). A Principle of mutuality. Canara Bank Golden Jubilee Staff Welfare Fund vs DCIT [2009] 14 CPT 733 (Karnataka). Merely because assessee had inflated value of stock to obtain loan from bank, addition could not be made, where there was a finding that there was no difference in quantity of stock. CIT v Laxmi Engineering Industries [2009] 14 CPT 741 (Rajasthan). B Sec 10 BA. Under Sec.12AA what Commissi...

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