Kerala State Nirmiti Kendra vs CIT
Exemption from TDS-Charitable society, registered under 1955 Act-The Notification dt. 22.10.1970 exempted society from TDS which were registered under societies Registration Act, 1860. The assessee registered under [LexDoc Id : 446296]
Demag Cranes and Components India (P) Ltd. vs DCIT
Alp: Computation of-Composite Contracts - Sale of Equipment and Commissioning/Installation-A.Y. 2007-08.
The assessee was manufacturing cranes and hoists etc. It also distributed and sold such equipment imported by it. It also under too [LexDoc Id : 441464]
Novopan India Ltd. vs CIT
Business expenses - Daily allowance of employees-Ceiling on expenditure-A.Y. 1985-86.
The expenses on employees stay in a hotel were of the same nature as daily allowance for the purposes of S. 37(3A) to S. 37(3D) and [LexDoc Id : 438640]
Laxman Dass Keshwani vs ACIT
ALV - Determination of-Municipal Annual Valuation-A.Y. 2002-03 to 08-09.
In absence of any other evidence the municipal annual valuation with necessary adjustment if necessary on facts of the ca [LexDoc Id : 441372]
Gurmit Singh vs ITO
Exemption - Leave encashment-Salary - Definition of-For computation exemption u/s 10(10AA) the defection of "Salary" as per Expln. to S. 10(10) was to be adopted.
Ss. 10(10) Expln. 10(10AA) of the [LexDoc Id : 441368]
Anil Kumar Nehru vs ACIT
Deductions - Income from Other Sources-Management fees-A.Y. 2004-05, 2006-06.
The assessee paid management fees to its overseas bankers/investment advisor for managing its funds kept in Fiduciary Trus [LexDoc Id : 446520]
Confederation of Indian Pharmaceutical Industry (SSI) vs CBDT and Anr.
Business expenditure-Freebees to Medical - Practitioners-Validity of Circular No. 5 dt. 1.8.2012 of the Medical Counsel of India under its powers as per regulations of 2002, prohibited any medical practition [LexDoc Id : 442857]
