Compilation of fiscal taxation case laws

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 I N D E X
S.No
PARTICULAR
PAGE NO

GENERAL TOPICS
4
1.         
AFFIDAVIT – How far reliable ?
4
2.         
ESTOPPEL – Whether applicable ?
4
3.         
INTERPRETATION OF STATUTES
5
4.         
JUDICIAL DISCIPLINE
10
5.         
JURISDICTION
13
6.         
LIFTING OF CORPORATE VEIL
16
7.         
OPPORTUNITY OF BEING HEARD
17
8.         
PROCEDURAL LAPSE – When fatal ?
19
9.         
SERVICE OF NOTICE
23
10.     
STATEMENTS RECORDED – USE IN ASSESSMENT & RETRACTION
25
11.     
STAY ORDERS
27
12.     
Income Tax Act related topics
28
13.     
LOSS / DEPRECIATION – CARRY FORWARD & SET-OFF
30
14.     
LOSS FROM SPECULATION
33
15.     
RECEIPT OF NRE GIFTS – TAXABILITY
35
16.     
SEARCHES UNDER I.T. ACT
36
17.     
VDIS / KVSS
37
18.     
STATUS OF ASSESSEE
38
19.     
AOP / BOI
41
20.     
COMPANIES – EFFECT OF AMALGAMATION
43
21.     
HUF
44
22.     
PARTITION
45
23.     
DEVOLUTION OF PROPERTY
47
24.     
PARTNERSHIP FIRM
49
25.     
TRUST
52
26.     
Exemption
55
27.     
CLUBBING OF INCOME
59
28.     
INCOME – CHARGEABILITY AND COMPUTATION
61
29.     
Computation of Income under various heads
69
30.     
HOUSE PROPERTY INCOME
74
31.     
Business income
78
32.     
DEEMED INCOME U/S 41(1)
90
33.     
DEDUCTIONS
97
34.     
DEPRECIATION
99
35.     
DISALLOWANCE OF EXPENDITURE
106
36.     
EXPENSES NOT DEDUCTIBLE
124
37.     
Cash Payments falling u/s 40 A(3)
128
38.     
Deduction u/s 35D
130
39.     
DISALLOWANCE OF EXPENSES WHERE TAX NOT DEDUCTED
131
40.     
Disallowance u/s 43 B
132
41.     
Excess payments to relatives etc. u/s 40 (A) (2)
134
42.     
Expenses not for the purpose of business
135
43.     
Expenses not proved by assessee
137
44.     
Expenses on exempted income
137
45.     
Infraction of Law
138
46.     
Interest on borrowed capital – whether allowable ?
140
47.     
Personal expenses
142
48.     
Tax payments and Interest relating to it
144
49.     
METHOD OF ACCOUNTING
146
50.     
REJECTION OF BOOKS AND ESTIMATION OF INCOME
149
51.     
Closing stock valuation
152
52.     
CAPITAL GAINS
154
53.     
Whether Capital gain arises?
154
54.     
Claim of Transfer of Agricultural land
160
55.     
When Capital gain arises ?
161
56.     
Whether Short-term / Long term Capital gains?
163
57.     
Computation
165
58.     
Exemptions
169
59.     
Income from Other Sources
171
60.     
CASH CREDITS
171
61.     
Deemed dividend
174
62.     
Interest receipts
176
63.     
Unexplained investment
177
64.     
DEDUCTIONS AND EXEMPTIONS
179
65.     
General aspects
179
66.     
Only Net income eligible
182
67.     
“Derived from” meaning of
184
68.     
Whether Manufacturing / Industrial Undertaking
186
69.     
Whether New Industrial Undertaking
190
70.     
Sec. 80HHC
192
71.     
Sec. 80 O
196
72.     
Sec. 80 P
197
73.     
Exemptions u/s 10
199
74.     
Agricultural income
202
75.     
PROCEDURAL ASPECTS
204
76.     
FILING OF RETURNS AND ASSESSMENT
204
77.     
BEST JUDGEMENT ASSESSMENT
207
78.     
RE-OPENING OF ASSESSMENT ( SEC. 147/148 )
208
79.     
Reasons for re-opening – General
208
80.     
Information from other offices
212
81.     
Information from proceedings of other years
213
82.     
Information from other proceedings
213
83.     
Information from Audit
214
84.     
Reopening on the basis of Court decisions
214
85.     
Re-opening on the basis of Court direction - Extended period available
215
86.     
Service of notice u/s 147
215
87.     
Other issues relating to re-assessment
216
88.     
Appeal before CIT(A) / ITAT – Law and procedure
219
89.     
Admission of Additional evidence
219
90.     
Admission of Additional / New grounds
220
91.     
Agreed Addition
221
92.     
Condonation of delay
222
93.     
Inherent Powers
222
94.     
Jurisdiction
224
95.     
Power of Enhancement
226
96.     
Procedure
227
97.     
Revision by CIT under section 263
230
98.     
RECTIFICATION UNDER SECTION 154 & 254(2)
234
99.     
Special Provisions for assessment
240
100.  
Minimum alternate tax u/s 115 J, 115JA & 115JB
240
101.  
BLOCK ASSESSMENT UNDER CHAPTER XIV-B
243
102.  
INTERNATIONAL TAXATION ISSUES
249
103.  
ACCRUAL OF INCOME IN INDIA
252
104.  
TAX DEDUCTION AT SOURCE
256
105.  
INTERESTS UNDER I.T. ACT
262
106.  
PENALTIES UNDER I.T. ACT
264
107.  
271(1)(C)
264
108.  
271 B
272
109.  
271 D, 271 E, 271G
273
110.  
140A(3)
273
111.  
OTHER TAXES
274
112.  
Expenditure Tax
274
113.  
FRINGE BENFIT TAX
274
114.  
INTEREST TAX
274
115.  
WEALTH TAX
275
116.  
Exemptions
277
117.  
Valuation
279
118.  
Liabilities not deductible
281