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Posted on by editor
COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: January 4, 2008 (Date of publication)
AY:
FILE: Click here to view full post with file download link
CITATION:

s. 68 does not apply to an assessee who does not maintain books of account. Balance sheet/statement of affairs and bank pass book do not constitute ‘books of account’. In considering the genuineness of the “gifts”, it must be borne …

Mayawati vs. DCIT (ITAT Delhi) Read More »

Posted on by editor
COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: January 4, 2008 (Date of publication)
AY:
FILE: Click here to view full post with file download link
CITATION:

For purposes of s. 80HHC, the direct cost attributable to the earning of the DEPB license (equal to the value of the license on the date of receipt) has to be reduced from the direct cost of trading goods on …

Glenmark Laboratory vs. DCIT (ITAT Mumbai) Read More »