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28. Sep 12

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von Longin15v

Deduction under section 54F available on construct...

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

Assessee having constructed the building and invested the capital gain, the assessee is entitled for deduction u/s. 54F of the Act if other conditions discussed

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von Longin15v

Addition u/s 68 can be made for non production of ...

http://taxguru.in/income-tax-case-laws/addition-68...

It is not in dispute that there were cash deposits of the equivalent amounts in the bank accounts of the creditors just before advancing loan to the assessee or

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von Longin15v

Non compete fees taxable as business income not as...

http://taxguru.in/income-tax-case-laws/compete-fee...

Now coming to the issue in question about the head of taxability, the provisions of Section 28(va) have been narrated above. Except from raising general argum

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von Longin15v

Interest free fund can be used for giving interest...

http://taxguru.in/income-tax-case-laws/interest-fr...

Even otherwise the interest free funds available with the assessee are Rs.44.28 crores. The assessee has earned profit of Rs.5.93 crores during the Assessment Y

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von Longin15v

Section 53A- ‘Willingness to perform’ is key f...

http://taxguru.in/income-tax-case-laws/section-53a...

It is thus clear that 'willingness to perform' for the purposes of Section 53A is something more than a statement of intent; it is the unqualified and unconditi

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von Longin15v

Earning of huge profit within few days by a softwa...

http://taxguru.in/income-tax-case-laws/earning-hug...

It is not in dispute that the assessee has started a new industrial unit at Silvassa for development of software. The assessee claimed deduction under sections

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von Longin15v

AO’s power u/s. 142A to refer matter to valuatio...

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

In view of the amendment to the IT Act, the Assessing Officer has got power to refer the matter to the DVO for the purpose of valuation. Further, the Tribunal h

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von Longin15v

Section 153A – Seized material can be relied upo...

http://taxguru.in/income-tax-case-laws/section-153...

Unlike Chapter XIV-B which provided for a special procedure for assessment of search cases, section 153A which provides for an assessment in case of search, and

29. Sep 12

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von Longin15v

Section 194C – Supervising construction work not...

http://taxguru.in/income-tax-case-laws/section-194...

Engagement for professional service or services simplicter which do not involve contract for carrying out any work itself, or a contract for labour for carrying

Einmal gespeichert
von Longin15v

Interest u/s. 234B/C not payable on deficit in adv...

http://taxguru.in/income-tax-case-laws/interest-23...

The question is as to whether interest under section 234B and 234C of the Act can be charged for default in payment of advance tax and for deferment of advance

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