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17. Jan 13

Einmal gespeichert
von Longin15v

Assessee eligible for deduction U/s. 80IB(10) on S...

http://taxguru.in/income-tax-case-laws/assessee-el...

Rigours of the conditions enumerated in clauses (a) and (b) of section 80-IB, has been relaxed by the legislature to achieve certain socio-economic object and,

Einmal gespeichert
von Longin15v

No addition for difference in income as per profit...

http://taxguru.in/income-tax-case-laws/addition-di...

Admittedly, as per TDS certificate issued by Mysore Breweries Limited, the total reimbursement made to the assessee as per their newly arrangement was Rs. 3,35,

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von Longin15v

Credit is to be allowed in respect of TDS made on ...

http://taxguru.in/income-tax-case-laws/credit-allo...

Undisputedly, the assessee company earned income of Rs. 4,65,00,000/- only by way of Engineering fees. Another amount of Rs 4,65,00,000/- had been received as t

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von Longin15v

Deduction u/s. 10A to be allowed before set off of...

http://taxguru.in/income-tax-case-laws/deduction-1...

Assessee has claimed deduction u/s 10A of the Act before set off of brought forward unabsorbed losses from earlier years against the current year profits of the

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von Longin15v

Addition not justified merely on the basis of disc...

http://taxguru.in/income-tax-case-laws/addition-ju...

The tribunal took the view that the addition made was only on the basis of the discrepancy in the TDS Certificate and not on the basis of any finding that some

18. Jan 13

Einmal gespeichert
von Longin15v

Income earned by trust from business activities el...

http://taxguru.in/income-tax-case-laws/income-earn...

Even though the Tribunal had not given any finding as regards the primary purpose, yet a reading of the order of the Assessing Officer shows that he had conside

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von Longin15v

Non Applicability of S. 44AD does not mean that pr...

http://taxguru.in/income-tax-case-laws/applicabili...

Section 44AD deems the net profit rate at 8% in cases where accounts are not maintained and turnover is up to Rs. 40.00 lacs. This however, does not mean that p

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von Longin15v

Monetary limit u/s. 10(23C)(iiiad) applies to educ...

http://taxguru.in/income-tax-case-laws/monetary-li...

We find that society is running the school under the management of receiver appointed by Hon'ble High Court. For the entire years the income of the school was e

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von Longin15v

Decision on debatable point of law or fact cannot ...

http://taxguru.in/income-tax-case-laws/decision-de...

A bare look at section 254(2) of the Act, which deals with rectification, makes it amply clear that a 'mistake apparent from the record' is rectifiable. In orde

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von Longin15v

Reassessment initiated to disallow loss on hedging...

http://taxguru.in/income-tax-case-laws/reassessmen...

The petitioner has been claiming that he is dealing in hedging besides in the wholesale business of gold and silver ornaments. To insure against price fluctuati

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