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Latest judgements uploaded by visitors (See all
: *IFFCO TOKIO GENERAL INSURANCE COMPANY LTD. VERSUS PEARL BEVERAGES LTD. JUDGMENT* *Forum- Supreme Court of India* *Date -12th April, 2021* *Sub-Whether Insurance company is liable to pay compensation for loss of car which was being driven under the influence of alchohol- Section 185 of Motor Vehicles Act , Section 106 of Evidence Act analysed threadbare*-… Read More ...
HIGH COURT OF KARNATAKA
: Disallowance made u/s. 14A of the Income-tax Act, 1961 ("the Act") could not be added to book profits of the assessee u/s. 115JB of the Act. The assessee is a company engaged in financing industrial units in the State of Karnataka. The assessee filed its ROI for A.Y. 2009-10 on 30.09.2011 declaring the book profit… Read More ...
Madras High Court
: B.Kubendran Vs DCIT,Chennai Madras High court Date 9th April, 2021 Sub-Whether issuance of notice u/s 143(2) is mandatory for completing search assessment u/s 153A/C of the Income-tax Act,1961- Decision of Hotel Blue Moon (Supreme Court) distinguished. The single bench of Madras high court Justice Dr Anita Sumanth in this case was considering the question of… Read More ...
Latest articles published by visitors (See all
By CA Kanj Goel
: Safe Harbor Rule allowing variation of 10% in the sales consideration and stamp duty valuation granting relief to the genuine property buyers and real estate sector to boost the demand for the sector, held to be curative amendment in the nature. Read More ...
By CA Shubham Agarwal
: The most talked about subject of the day is Mergers & Acquisitions (M&A). In developed economies, corporate Mergers and Acquisition are a regular feature. In Japan, the US and Europe, hundreds of mergers and acquisition take place every year. In India, too, mergers and acquisition have become part of corporate strategy today. Read More ...
By Ravikant Pathak
: Sub-section (1)(ii) of section 10AA of the Act requires assessee to create "Special Economic Zone Re-investment Reserve" [reserve) which is to be utilized for acquiring machinery or plant and such machinery or plant bought is to be used for business of the assessee. This article discuss the issue as to whether such reserve should be… Read More ...