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Legal Corner - High Court Judgements
Section 13(1)(d) - violation of section 11(5) - CIT v/s. Ramesh Chaganlal Patel Charitable Trust
Section 13(1)(d) - violation of section 11(5) - CIT v/s. Orpat Charitable Trust (Guj)
Section 13(1)(d) - violation of section 11(5) - CIT v/s. S.P. Mehta Memorial Trust (Guj)
Penalty u/s 271(1)(c) visa vis 40(a)(ia) CIT v. Venus Engineers (Guj)
Section 234E - MP High Court grants ad-interim stay
Credit of TDS - Sumit Devendra Rajani v. ACIT
Sumit Rajani Vs. ACIT [Guj] - credit cannot be denied if Form 16A issued
Carry forward of unabsorbed depreciation AY 1997-98 & 1998-99 - no time limite for set off - Ausom Enterprises Ltd [Guj]
CIT vs. Gujarat Themis Biosyn Ltd - C/F of unabsorbed depreciation concerning A.Y. 2001-02 and AYs prior thereto can be set off w/o time limit
Exemption u/s 54EC available on sale of depreciable assets taxed u/s 50
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