Upgrad
LCI Learning

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Taxation Judiciary

Assessment of Companies

 06 December 2008

..

Posted in Taxation |    hits

Collection, recovery of tax and Refunds

 06 December 2008

..

Posted in Taxation |    hits

Judgments on Penalty Imposable

 06 December 2008

..

Posted in Taxation |    hits

Offence and Prosecution

 06 December 2008

..

Posted in Taxation |    hits

Special provisions relating to firms

 05 December 2008

..

Posted in Taxation |    hits

Recent judgments on Capital Gains

 05 December 2008

..

Posted in Taxation |    hits

Judgments on Clubbing & Aggregation of Income

 05 December 2008

..

Posted in Taxation |    hits

Citations on Procedure for Assessment

 05 December 2008

..

Posted in Taxation |    hits

Principle of mutuality

 05 December 2008

In a case where the assessee made persons renting the marriage hall as temporary members of the club and claimed that the entire income is not taxable on the principle of mutuality. The Kerala High court in CIT vs. Trivandrum Club (2006) 282 ITR 505 ..

Posted in Taxation |    hits

Profits and Gains of Business or Profession

 05 December 2008

..

Posted in Taxation |    hits

Software Development - Works Contract

 21 October 2008

sales tax - works contract - programming and providing computer software - consultancy charges - finding of additional commissioner upon scrutiny of books and invoices and profit and loss account that dealer engaged in application software developmen..

Posted in Taxation |    hits

Customised and Non-Customised Software are goods

 13 October 2008

Developing and selling unbranded software, the authority for clarification relying on the decision in Tata Consultancy Services Vs State of Andhra Pradehs [1997] 105 STC 421 (AP) clarified that the peritioner was not eligible to issue Form XVII for p..

Posted in Taxation |    hits

Freight Charges

 09 October 2008

Freight charges forms part of turnover of dealer even if it is charges and collected separaely..

Posted in Taxation |    hits

Subsequent sale while goods in transit

 09 October 2008

Goods appropriated to contract before commencement of movement not an exempt subsequent sale. Dealer applying to department in Karnataka for C Forms. Karnataka Sales appropriate state to levy and recover CST..

Posted in Taxation |    hits

Waiver of Interest

 07 October 2008

For the said purpose, another well-known principle, namely, a person cannot take advantage of his own wrong, may also have to be borne in mind...

Posted in Taxation |    hits

Each co-venturer liable to be assessed for his own share.

 26 September 2008

Income Tax Act, 1961 — section 293 A — vide Notification No. 9997 dated 8.3.1996 under Section 293A of the Income Tax Act, 1961, each co-venturer was liable to be assessed for his own share of income. They were not to be treated as an AOP — whether t..

Posted in Taxation |    hits

Resale Tax

 19 September 2008

Maint contractor liable for resale tax under section 6-B of the KST Act, 1957..

Posted in Taxation |    hits

Works Contract

 13 September 2008

Judgement in the case of K Raheja Development Corporation has been referred for larger bench..

Posted in Taxation |    hits

Works Contract Tax Under VAT

 01 September 2008

Works Contract..

Posted in Taxation |    hits

Service Provder

 01 September 2008

Builder is a service provide..

Posted in Taxation |    hits







Latest Judgments


More »