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Case Law Details

Case Name : Bajrang Oil Mills v. Income-tax Officer (Rajasthan High Court)
Appeal Number :
Date of Judgement/Order : 02/08/2006
Related Assessment Year :
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HIGH COURT OF RAJASTHAN

Bajrang Oil Mills v

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0 Comments

  1. Birendra Kumar says:

    Respected Sir, I want to say that Mr. A is prop. of ABC entp. & its a Tax audit case.The Auditor prepares a seperate Balance sheet with complete sets os a/c’s of firm i.e. ABC Entp.& a seperate Capital a/c & Balance sheet prepares to show the other income which is apart from the firm. I want to know that Should it merge in one Balance sheet & all other income to be shown into Capital addition a/c ? Mainly Balance sheet to be single or double in the case of propritory concern? meanwhile ITR -R doesnt give the palce to show seperate Balance sheets position. So, sir Pl. help me on this issue. Thanks.

  2. navneet kumar jain says:

    Dear Sir,

    Thanks for the all norms confirmation and update to all students and freshers.

    God Bless You

    Thanks & regards
    Navneet Kumar Jain

  3. Mulchand says:

    Pls. clarify, whether sales tax/vat is added to total turnover for calculating the limit of gross receipt of Rs. 40 lacs. For example assume total sales excluding vat is Rs. 3900000/-. VAT is Rs. 150000/-. The assessee shows sales net of sales tax in trading account i.e.at Rs. 3900000/-. Is he required to get the accounts audited.

  4. Pramod agrawal says:

    dear vikas n others

    gross receipts/turnover does not includes any taxes/lavies that we are liable to collect on behalf of the govt. and paid to them.

    sales Rs.38 lacs and purchase 42 lacs not attract audit norms u/s 44AB

    pl. do not miss guide to the people and read the laws carefully before commenitng.

  5. B.R.REDDY says:

    I am retail trader of IML and Beer and my turnover is over 2crores. Apart from this i am also carrying on another business of civil contracts of which turnover is 30 lakhs. I got the books of accounts of retail trade audited u/s 44AB of the I.T Act and I want to declare income from contracts on presumptive basis u/s 44AD of the I.T.Act.Can I do like this? Please clarify.

  6. shah Dileepkumar says:

    Sir, it is classic case law to help in penalty matter u/s. 271B as well as in other penalty matter to interpret the spirit of law.

  7. VANDIT SHAH says:

    Respected Sir,
    Thanks for the wonderful site created by you. I would like to know that whether people dealing in flats through websites and earning brokerage income be considered as business income and have limit of 40lakhs or professional income and have limit of 10 lakhs for compulsory audit u/s 44AB

  8. saeed patel says:

    hon. sir f.y. 2008/09 my transaction of share daily trading 1 crores above and profit + loss 40 lacs above sir my quastion i am liable audit of sec.44AB income tax act.

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