Whether the transactions in exchange traded financial derivatives are "speculative transactions" as defined in Section 43(5) of the Income Tax Act,1961 ? b) If so whether clause (d) inserted to the proviso to Section 43(5) of the Act w.e.f. 1-4-2006 wo...
A.O can not over rule one expert opinion with his own without seeking another expert opinion
April 5, 2011 by
<p>* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.892/2010 & 935/2010 Reserved On: 29.03.2011</p> <p>%</p> <p> Date of Decision: 06.04.2011</p> <p> ITA No.892/2010</p> <p>Commissioner of In...
Madhu Rani Mehra vs Commissioner Of Income Tax on 21 March, 2011
March 20, 2011 by
whether the opening stock of the proprietorship concern is to be valued at the book value of the closing stock of the dissolved firm or at the market value. 11.1. Before we proceed further, it would perhaps help if we pen down briefly the principles la...
Commissioner Of Income Tax, … vs Jaypee Dsc Ventures Ltd. on 11 March, 2011
March 10, 2011 by
whether investment of borrowed funds prior to commencement of business, resulting in earning of interest by the... Read more...
Smt. Vijayashanthi vs The Assistant Commissioner on 4 March, 2011
March 3, 2011 by
whether the findings of the appellate authorities are relevant for the purpose of the criminal proceedings and to avoid conflicting decisions of the criminal Court and the appellate authorities, felt that it would be appropriate to grant an interim ord...
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