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| 1 | Section 145: Difference in stock statement submitted to bank and Department: | Difference in stock statement submitted to bank and Department: Whether account books can be rejected on that ground |
| 2 | Section 28: setting up and commencement of business | Cases relating setting up and commencement of business. Principles meaning of setting up of business and difference between setting up and commencement. |
| 3 | Section 143(2): Notice should be specific | Assessement: Notice under section 143(2): Be speific |
| 4 | Section 143: Assessment Order | Assessment order: Computation of total income and sum payable can be done on seperate sheet of paper |
| 5 | Section 80-IA: Number of workers and Contract Labour | Number of workers and contract labour section 80-IA |
| 6 | Section 145: Assessing officers duty in case of estimation of profits | Section 145: Assessing officers duty in case of estimation of profits. How to counter ther same. |
| 7 | Section 145: Estimation of profits in case of contractor | Estimation of profits in case of contractors |
| 8 | Section 145: Estimation of profits in case of building contractor | Section 145: Estimation of profits in case of building contractor. |
| 9 | Section 145: Valuation in case of works contract | Supreme Court case in case of valuation method to be adoped in case of contract generally and works contract particularly. |
| 10 | Section 145: Different methods for different part of business | Section 145b0 : Assessee entitled to adop different methods for different part of business |
| 11 | Section 145: Different methods for different sources | Section 145b0 : Different method can be adopted for different sources |
| 12 | Section 37(1): Capital or revenue expenditure: General Principles | Capital or revenue expenditure- General Principles: Section 37 |
| 13 | Section 37(1) Capital or revenue expenditure: General Principles | Capital or revenue expenditure- General Principles: Section 37 |
| 14 | Section 154: Rectification in case of two opinions | Section 154: Rectification in case of two opinions, conflict of judicial opinions and two view. Whether permissible. |
| 15 | Section 154: Rectification on the basis of subsequent decision | : Whether subsequent decision can form basis for rectification. Also cases relating to jurisdictional High Court |
| 16 | Section 263: Failure to initiate penalty proceedings | Jurisdiction under section 263 in case of Assesing Officers's failure to levey penalty |
| 17 | Section 80-IA/IB: Filing Audit Report | Section 80-IA/IB: Filing Audit Report, whether mandatory? |
| 18 | Section 54: Construction cannot precede the sale of old house | section 54: Construction cannot precede the sale of old house [For and contra decisions) |
| 19 | Section 54: House property partly purchased and constructed | Cases where section 54 : house partly purchased and partly constructed |
| 20 | Section 37(1): Market survey or market research | Section 37(1): Expenses on market survey. Whether capital expenditure or revenue expenditure |
| 21 | Section 37(1): Project Report | Section 37(1): Expenses on obtaining project report |
| 22 | Section 37(1): Presentations | Section 37(1): Presentations of items. But cases should not come from section 37(2A) |
| 23 | Section 37(1): Contribution paid for laying cables and transmission lines | Contribution paid for laying cables and transmission lines is deductible |
| 25 | Section 80-IB: Data processing manufacture | Data processing activity amounts to manufacture in the context of section 80-IB |
| 26 | Section 80-IB: Sale of scrap whether entitled to deduction | Profit from sale of scrap generated during 'manufacture' would be eligible for deduction. |
| 27 | Section 80-IB: Deduction available to new industrial undertaking and not to a new assessee | 80-IB: Deduction available to new industrial undertaking and not to a new assessee |
| 28 | Section 80-IB: Job Works | Deduction under section 80IB if assessee gets the work done on jobwork basis. |
| 29 | Capital Gains: Hutment Dwellers | Compensation paid to hutment dwellers for vacating the land is allowed as cost of improvement |
| 30 | Section 48: Expenditure to remove encumbrance to transfer | Section 48: Expenditure to remove encumbrance to transfer, whether allowable |
| 31 | Section 54: Sale deed registered subsequently | Assessee paid amount towards cost within stipulated time but sale deed was registered subsequently. |
| 32 | Capital gains: Sale of building short term or long term | Land and building are two seperate capital asset and composite consideration should be apportioned between the land and super structure |
| 33 | Capital Gains: Sale of land and building, short term or long term | Sale of building. Capital gains whether short term or long term |
| 34 | Capital gains: Exemption: Depreciable asset | Sale of depreciated asset whether entitled to exemption under capital gains |
| 35 | Capital gains: sale of fully depreciated asset | Section 50: Sale of fully depreciated books whether whole amount realized shall be treated as short term capital gains |
| 36 | Section 51: Interest on unpaid price | Interest on unpaid sale price of a capital asset is a revenue receipt and not chargeable to capital gains. |
| 37 | Section 51: Forfeiture of advance money received | Forfeiture of advance money received in the hands of transferre/vendee. Such forfeiture is not a relinquishment in his hands and the loss is not a capital loss under capital gains |
| 38 | Capital or revenue receipt --FORFEITED EARNEST MONEY | Capital or revenue receipt --FORFEITED EARNEST MONEY --EARNEST-MONEY-RECEIVED-RESPECT-ABORTIVE-SALE-TRANSACTION |
| 39 | Section 133A: Survey after business hours | Whether prior notice is required. |
| 40 | Survey-Difference in actual stock and stock as per books | Survey-Difference in actual stock and stock as per books-Validity of addition by assuming it undisclosed sales |
| 41 | Survey-Power of provisional attachment under section 281B | Survey-Power of provisional attachment under section 281B in the interest of revenue-Only in case of pending proceeding |
| 42 | Survey-Summons under section 131and reference to section 133A(6) | Survey-Issuance of summons under section 131-Validity thereof in absence of reference to section 133A(6) |
| 43 | Survey - Powers: to take statement on oath and to make inventory | Survey-Powers- to take statement on oath and to make inventory |
| 44 | Survey-Sealing of business premises: Validity | Survey-Sealing of business premises |
| 45 | Survey-Territorial jurisdiction of ITO | Survey-Territorial jurisdiction of the authorized officer-Survey-Validity |
| 46 | Survey-Impounding of books | Survey-Impounding of books in a survey resulting in disruption of business |
| 47 | Survey-Penalty on the income admitted consequent to survey | Survey-Penalty on the income admitted consequent to survey-Validity |
| 48 | Survey: Documents Illegaly Seized | Survey-Materials collected in an invalid survey can also be used for assessment/reassessment |
| 49 | Survey: and Section 69A: Unexplained Capital | Survey-Difference in capital balance between the years-Assessability under section 69A |
| 50 | Survey: Copies of statement | Survey-Failure to give copies of statements recorded at the time of survey-Challenge to |
| 51 | Survey-Examining a person on oath | Survey-Examining a person on oath |