S. 10(23C) : Educational Institution-Surplus utilized for educational purposes-Entitled to exemption-Revenue should have withdrawn the petition when identical issue was decided in favour of assessee in earlier year. [S. 10(23C)(iiiab), 254(1)]
S. 10(23C) : Educational Institution-Surplus utilized for educational purposes-Entitled to exemption-Revenue should have withdrawn the petition when identical issue was decided in favour of assessee in earlier year. [S. 10(23C)(iiiab), 254(1)]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Export of garments-Inspecting garments, ensuring quality and export- Income received by non-resident not taxable in India-DTAA -India -Hong Kong [S. 260A, Art , 12 ]
S. 4 : Charge of income-tax-Accrual of income-Mercantile System of accounting-Retention money on contract-Cannot be included as income. [S. 5, 145]
S. 2(42C) : Slump sale-Capital gains-Exchange Assets transferred to subsidiary Company in accordance with scheme approved by High Court – No slump sale for purposes of capital gains tax. [S. 45, 50, 50B, Sale of Goods Act, 1930, S 2(10), Transfer of Property Act, 1882, S.54, 118, Companies Act, 1956, 391, 394]
S. 2(22)(e) : Dividend-Deemed dividend-Not a share holder of lender company–Loan not assessable as deemed dividend.
Interpretation -Natural Justice – Audi Alteram Partem – Right of hearing – Cross -Examination – Matter remanded to first Appellate Authority .[IT Act , 1961 , S. 226 (3) ]
Maharashtra Agricultural Produce Marketing ( Regulation ) Act , 1963 ( 20 of 1964)
S. 2(1) (a): Agricultural produce – Sugar – Edible oil and Vanaspati – Agricultural produce .
Tribunal -Courts , Tribunal and Judiciary – Appointment and selection – Clarification of order dt 9-2 2018 in Kudrat Sandhu (2018) 4 SCC 346, pars 1 and 2 .
Appellate Tribunals and Other Authorities ( Conditions of Service ) Bill , 2014 .
Tribunal -Courts , Tribunal and Judiciary – Appointments in certain Tribunals requiring immediate attention .
Finance , Act , 2017
S. 184 : Merger of Tribunals and other Authorities and Conditions of Service of Chairpersons , Members etc – Excessive delegation – Whether Unconstitutional- Courts , Tribunals and Judiciary -Appointment process -Independence of Judiciary [ S.183 , Constitution of India , Art . 124, 214, 216, 226, 323-A ,323-B ]