[Compilation of cases files is being sent on joining of the group. ]
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 |
