Relevant Case Laws for CA Final Nov 19 Exams


Sr. No.
Particulars
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1
Expenditure incurred in foreign exchange for providing technical services outside India are deductible from export as well as total turnover.
2
Capital asset loan waiver neither perquisite u/s 28(iv) nor cessation of trading liability
3
Incidental FD interest on share application proceeds, non-taxable; Deductible against IPO expenses
4
Inland Customer Depots qualify as 'Inland Port", eligible for Sec 80IA deduction
5
NOIDA, a corporation established 'by' the Act; Upholds Sec. 194A TDS-exemption on bank interest
6
Commission payments to advertising agencies, attract TDS u/s. 194H
7
Time period for filing an appeal u/s 260A does not get suspended on account of the pendency of an application before the ITAT u/s 254(2).
8
Cancellation of the trust’s registration u/s 12AA on the basis of statement recorded u/s 132(4) from Secretary General of Trust, is valid
9
Re-assessment notice on dissolved company, an error curable u/s. 292B
10
CBDT does not have the power to amend legislative provisions in exercise of its powers under section 119 of the Income-tax Act, 1961 by issuing a Circular

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