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25. Sep 12

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Section 54F exemption available even if investment...

http://taxguru.in/income-tax-case-laws/section-54f...

The assessee was owner of the property standing in his name which was sold; qua capital gain exemption u/s 54f was claimed by the assessee as the sale proceeds

26. Sep 12

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von Longin15v

Expenses on cultural events having no nexus with b...

http://taxguru.in/income-tax-case-laws/expenses-cu...

Adverting to facts, the expenses under reference could not be strictly called 'social welfare expenses', and stood rightly considered as 'donation. They are in

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von Longin15v

Reopeing of Assessment to verify compliance with p...

http://taxguru.in/income-tax-case-laws/reopeing-as...

From the facts on records, it is apparent that the impugned notice under section 148 has been issued after the expiry of a period of four years from the end of

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von Longin15v

Consolidated service charges for let out property ...

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

There are concurrent findings of fact by the Commissioner (Appeals) as well as the Tribunal that no services are being provided by the assessee to the occupants

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von Longin15v

Acceptance of application by Settlement Commission...

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

The ITSC could not have been satisfied as to the acceptability of the assessee's explanation with regard to the various issues raised before it in the report o

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von Longin15v

Re-assessment held to be void if AO has not analys...

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

Once the assessment was reopened to investigate the purchase of various lands then the Assessing Officer was duty bound to make enquiries to examine the purchas

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von Longin15v

Disallowance u/s 14A if no expenditure incurred to...

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

in the instant case, the assessee denied incurring any expenditure for earning income, which did not form part of total income during the course of assessment p

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von Longin15v

Income from sale of Agricultural Land to Real Esta...

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

Main object clause suggests that the assessee's main business is to deal in real estate. After forming the company, the assessee started buying of land. The ass

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von Longin15v

Addition cannot be made solely on the basis of Low...

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

Assessing Officer made the addition merely on the ground of low gross profit rate. In our opinion, the low gross profit rate can be a reason for making an enqui

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von Longin15v

Cash Receipt of Share Application Money is not vio...

http://taxguru.in/income-tax-case-laws/cash-receip...

The AO in the said case did not examine whether the share application money can be treated as loan or deposit within the meaning of provisions of sec. 269SS of

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