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01. Oct 12

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Assessee claim higher rate of depreciation without...

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

In 'Hero Honda Finlease Ltd.' (supra), the assessee had claimed higher depreciation @ 40% during the assessment proceedings, as against @ 20% in the tax audit r

Einmal gespeichert
von Longin15v

Trust working for a particular community not eligi...

http://taxguru.in/income-tax-case-laws/trust-worki...

On the perusal of trust deed, it would be clear that trust was created wholly for a particular purpose and religious community i.e. Hindu and not for charitable

02. Oct 12

Einmal gespeichert
von Longin15v

Surrender of tenancy right is assessable as capita...

http://taxguru.in/income-tax-case-laws/surrender-t...

It is to be noted that in the instant case what has been transferred by the assessee is the tenancy right which is very much part of the capital asset as envisa

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von Longin15v

Probe delay in filing appeal in cases involving hu...

http://taxguru.in/income-tax-case-laws/probe-delay...

In large number of cases, we find a peculiar phenomenon. In cases, where huge revenue/demand from the Department is involved, invariably, there is inordinate de

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von Longin15v

Tribunal cannot recall its order & substitute by n...

http://taxguru.in/income-tax-case-laws/tribunal-re...

Power to rectify an order, under Section 254 (2) is extremely limited. It does not extend to correcting errors of law, or re-appreciating factual findings. Thos

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von Longin15v

NPA norms of RBI are not binding on tax authoritie...

http://taxguru.in/income-tax-case-laws/npa-norms-r...

Accrual (or otherwise) of an income (or expenditure) is matter of fact, to be decided separately for each case, on the basis of the assessment of the obtaining

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von Longin15v

CIT (A) can accept fresh claim raised by the Asses...

http://taxguru.in/income-tax-case-laws/cit-accept-...

Ld.Counsel for the assessee Mr.Sandeep Sadra on the other hand pointed out that the assessee has made a fresh claim before the Commissioner of Income Tax (Appea

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von Longin15v

Section 32A – Mining, cutting & polishing of gra...

http://taxguru.in/income-tax-case-laws/section-32a...

Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in law in holding that the assessee is entitled to invest

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von Longin15v

No disallowance of expenditure u/s. 14A in the abs...

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

From the facts of the present case, it is clear that there is no link with expenditure for earning of dividend income incurred by the assessee and once the fact

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von Longin15v

Liability to TCS arises even in the absence of wri...

http://taxguru.in/income-tax-case-laws/liability-t...

Assessee, submitted that though auction was held of parking lots, but no contract was executed in terms of auction and the contractors did not sign any contract

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