| Section 2(1B): Amalgamation |
| WHETHER ASSESSMENT IN NAME OF AMALGAMATED COMPANY EVEN IF NOTICE ISSUED BEFORE AMALGAMATION VALID? |
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| WHETHER ASSESSMENT ORDER PASSED IN THE NAME OF AMALGAMATED COMPANY IS NULL AND VOID ABINITIO? |
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| ONCE FACTUM OF AMALGAMATION INTIMATED, PARTICIPATION IN PROCEEDINGS WILL NOT JUSTIFY PROCEEDINGS? |
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| Section 2(7A): Assessing Officer |
| WHETHER NOTICE U/S 143(2) CAN BE ISSUED BY A.O. WHO DOES NOT HAVE JURISDICTION OVER ASSESSEE? |
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| Section 2(14): Capital Asset |
| WHETHER RELINQUISHMENT OF ASSESSEE’S SHARE IN FIRM IS A CAPITAL ASSET & ELIGIBLE FOR 54F EXEMPTION? |
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| WHETHER LOAN GIVEN BY ASSESSEE TO ITS SUBSIDIARY IS A CAPITAL ASSET WITHIN MEANING OF SECTION 2(14)? |
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| Section 2(15): Charitable Purpose |
| WHETHER AFFILIATION BY A REGULATORY AUTHORITY ARE ESSENTIAL ATTRIBUTES OF EDUCATION u/s 2(15)? |
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| WHETHER PROVISO TO SECTION 2(15) WILL BE APPLICABLE IF RECEIPTS ARE INCIDENTAL TO THE MAIN OBJECTS? |
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| WHETHER ORGANISING DRAMA ON VARIOUS PERSONALITIES COMES IN THE DEFINITION OF EDUCATION? |
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| Section 2(19): Co-operative Society |
| WHETHER DEDUCTION IS ALLOWED U/S 80P FOR INTEREST EARNED FROM INVESTMENTS WITH CO-OPERATIVE BANKS? |
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| Section 2(19AA): Demerger |
| WHETHER SALE OF INDIVIDUAL ASSETS CAN BE TERMED AS SLUMP SALE? |
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| Section 2(22)(e): Deemed Dividend |
| WHETHER TRADE ADVANCES IN THE NATURE OF COMMERCIAL TRANSACTIONS CAN BE TAXED AS DEEMED DIVIDEND? |
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| WHETHER DEEMED DIVIDEND IS TAXABLE IN THE HANDS OF BENEFICIAL SHAREHOLDER OR BORROWER? |
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| WHERE UNSECURED LOAN FROM COMPANY TO FIRM IS TAXABLE, IN HANDS OF FIRM OR PARTNER WHO HOLDS SHARES? |
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| WHETHER PROVISION OF 2(22)(e) IS APPLICABLE WHERE SHAREHOLDER IS NOT BENEFICIAL OF LOAN TRANSACTION? |
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| Section 2(23C): Hearing |
| WHETHER ASSESSMENT ORDER WITHOUT DIN IS VALID IF DIN IS MENTIONED IN DEMAND NOTICE? |
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| Section 2(24): Income |
| WHETHER AN AMOUNT RECEIVED ON ARBITRATION BY A PARTNER FROM A FIRM IS TAXABLE? |
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| WHETHER PRINCIPLE OF MUTUALITY WILL APPLY TO INTEREST RECEIVED ON FIXED DEPOSITS BY CLUBS? |
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| WHETHER GRANT BY GOVERNMENT FOR SPECIFIC PURPOSE IS EXEMPT EVEN IF 12AA REGISTRATION IS NOT THERE? |
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| WHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLU-SIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE? |
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| Section 2(31): Person |
| WHETHER DEDUCTION u/s 80P(2)(a)(i) CAN BE DENIED SIMPLY BECAUSE ASSESSEE ADOPTED THE STATUS AS AOP? |
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| Section 2(35): Principal Officer |
| WHETHER REASONABLE CAUSE IS LIGHTER THAN GOOD AND SUFFICIENT CAUSE IN PROSECUTION PROCEEDINGS? |
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| Section 2(47): Transfer |
| WHETHER AN AMOUNT RECEIVED ON ARBITRATION BY A PARTNER FROM A FIRM IS TAXABLE? |
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| WHETHER J.D.A. WITHOUT REGISTRATION WILL BE CONSIDERED AS TRANSFER U/S 2(47)? |
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| Section 4: Charge of income-tax |
| WHETHER MERE INCREASING EXPENSES AND REDUCING AGRICULTURAL INCOME RESULT IN INCOME FROM OTHER SOURCE? |
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| WHETHER INTEREST RECEIVED FROM DEPOSITS IS CAPITAL RECEIPT UPTO COMPLETION OF PROJECT? |
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| WHETHER RETENTION MONEY WILL BE TAXABLE IN YEAR IN WHICH OBLIGATION UNDER CONTRACT WERE FULFILLED? |
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| Section 5: Scope of total income |
| WHETHER THERE IS ANY DIFFERENCE IN ASSESSMENT OR REASSESSMENT u/s 147 FOR ANY NEW CLAIM OF ASSESSEE? |
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| WHETHER PROVIDING COMPUTER RESERVATION SYSTEM TO TRAVEL AGENCIES CONSTITUTE PERMANENT ESTABLISHMENT? |
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| WHETHER THERE IS ACCRUAL OF INCOME IF THERE IS UNCERTAINTY IN RECOVERY OF INT. ON OVERDUE PAYMENTS |
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| Section 6(1): Residence in India |
| WHERE ASSESSEE LEFT INDIA FOR BUSINESS, CAN BE CONSIDERED AS FOR EMPLOYMENT AS PER SECTION 6(1)? |
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| Section 9: Income deemed to accrue or arise in India |
| WHETHER ROYALTY CAN BE TAXED ON ACCURAL BASIS WHEN DTAA SPEAKS ABOUT TAXABILITY ON RECEIPT BASIS? |
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| WHETHER REIMBURSEMENT OF SALARY EXPENSE BY ASSOCIATED ENTERPRISES COMES UNDER DEFINITION OF FEES FOR TECHNICAL SERVICES? |
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| WHETHER THERE IS A DIFFERENCE BETWEEN USE OF COPYRIGHTS RIGHTS AND COPYRIGHTED ARTICLES? |
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| WHETHER RECEIPT OF INTERCONNECTION CHARGES CAN BE TAXED AS ROYALTY OR FEES FOR TECHNICAL SERVICES? |
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| WHETHER MERE ACCESS TO LEGAL DATABASE WOULD FALL WITHIN DEFINITION OF FEES FOR TECHNICAL SERVICES? |
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| WHETHER PROVIDING COMPUTER RESERVATION SYSTEM TO TRAVEL AGENCIES CONSTITUTE PERMANENT ESTABLISHMENT? |
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| WHETHER AMOUNT RECEIVED FOR PROVIDING DATABASE WITHOUT GIVING OWNERSHIP IS ROYALTY U/S 9(1)(vi)? |
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| WHETHER TDS IS TO DEDUCTED ON SALE OF SIM CARDS TO RETAILERS THROUGH DISTRIBUTORS? |
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| WHETHER STANDARD FACILITY TO PUBLIC AT LARGE COMES IN DEFINITION OF TECHNICAL SERVICES U/S 9(1)(vii) |
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| WHETHER CONSIDERATION RECEIVED FROM MINING OR LIKE PROJECTS COVERED UNDER FTS u/s 9(1)(vii)? |
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| WHETHER COMMISSION AND SUBSCRIPTION EARNED BY N.R ASSESSEE COME IN THE NATURE OF ROYALTY OR FTS? |
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| WHETHER SALE OF SOFTWARE TO INDIAN CUSTOMERS AND DISTRIBUTERS BY NON-RESIDENT COMPANY IS ROYALTY? |
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| Section 10(1) | Section 10: Incomes not included in total income |
| WHETHER MERE INCREASING EXPENSES AND REDUCING AGRICULTURAL INCOME RESULT IN INCOME FROM OTHER SOURCE? |
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| Section 10(6) | Section 10: Incomes not included in total income |
| CAN EXEMPTION u/s 10(6)(viii) BE CLAIMED THROUGH RECTIFICATION u/s 154 FOR SALARY ON A FOREIGN SHIP? |
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| Section 10(10AA) | Section 10: Incomes not included in total income |
| IS DISTINCTION BETWEEN GOVT. EMPLOYEES vis-à-vis OTHERS A REASONABLE CLASSIFICATION UNDER ARTICLE 14 |
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| Section 10(23C) | Section 10: Incomes not included in total income |
| WHETHER SECTIONS 11 & 13 RELATING TO INTERESTED PERSON WILL BE APPLICABLE TO SECTION 10(23C)(iv)? |
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| WHETHER REGISTRATION u/s 10(23C)(vi) MAY BE GRANTED WHEN ASSESSEE HAS MULTIPLE OBJECTS? |
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| WHETHER REGISTRATION U/S 10(23C) CAN BE CANCELLED RETROSPECTIVELY? |
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| WHETHER DECISION IN NEW NOBLE EDUCATIONAL SOCIETY IS PROSPECTIVE IN PRACTICAL SENSE? |
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| WHETHER PROVIDING COPYRIGHT FOR PUBLISHING & EARNING ROYALTY COMES IN DEFINITION OF EDUCATION SOLELY |
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| WHETHER PENALTY U/S 271B CAN BE LEVIED FOR NOT GETTING AUDITED U/S 12A(1)(b)? |
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| WHETHER PROFIT OF 67.81% BEFORE DEPRECIATION & 44.48% AFTER DEP. IS A CRITERIA OF EDUCATION SOLELY? |
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| WHETHER CONDITION OF APPLICATION FOR 85% IS APPLICABLE FOR CLAIMING EXEMPTION U/S 10(23C)(iiiad)? |
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| WHETHER RECEIPTS FROM OTHER SOURCES TO BE CONSIDERED FOR CALCULATING LIMIT U/S 10(23C)(iiiad) |
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| Section 10(26) | Section 10: Incomes not included in total income |
| WHETHER INDIVIDUAL PARTNERS AND PARTNERSHIP FIRM ARE SAME FOR CLAIMING EXEMPTION U/S 10(26)? |
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| Section 10(34) | Section 10: Incomes not included in total income |
| WHETHER COMPLETE DEMAND CAN BE STAYED WHEN THE ASSESSMENT IS HIGH PITCHED? |
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| Section 10(38) | Section 10: Incomes not included in total income |
| WHETHER NOT PROVIDING OPPORTUNITY OF CROSS EXAMINATION IS AGAINST PRINCIPLES OF NATURAL JUSTICE? |
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| WHETHER ASSESSEE CAN BE INCRIMINATED ON BASIS OF GENERAL REPORT OR STATEMENTS RELIED UPON BY A.O.? |
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| WHETHER LONG TERM LOSS OF LISTED SHARES CAN BE SET OFF AGAINST LONG TERM GAIN ON UNLISTED SHARES? |
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| WHETHER FAILURE TO DISCLOSE LTCG ON SHARES EXEMPT U/S 10(38) IN RETURN IS PREJUDICIAL TO REVENUE? |
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| WHETHER RIGHT OF CROSS EXAMINATION IS THE VITAL PART OF PRINCIPLES OF NATURAL JUSTICE IN INCOME TAX? |
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| WHETHER ADDITION FOR PENNY STOCK CAN BE MADE WITHOUT ESTABLISHING ASSESSEE’S ROLE IN PRICE RIGGING? |
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| WHETHER VOLUME OF TRANSACTIONS OR INTENTION OF ASSESSEE IS BASIS TO JUDGE NATURE OF INCOME? |
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