Day: January 20, 2013
7 articlesIncome Tax

Income Tax
Cost of lease-hold land can’t be taken as NIL as same is not covered by sec. 55(2)(a)
Income Tax

Income Tax
S. 148 Where HUF is partitioned after expiry of relevant year, notice to every member is not necessary
Income Tax

Income Tax
Application for registration u/s. 12A once rejected cannot be restored
Income Tax

Income Tax
Certificate U/s. 197(1) for lower deduction cannot have retrospective effect
Income Tax

Income Tax
ITAT may condone delay in filing of application u/s.12A due to irregularity of ex-official of applicant
Company Law

Company Law
Bona fide disputed debt cannot be adjudicated in winding up proceedings
Income Tax

Income Tax
