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05. Oct 12

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If income does not result at all, there cannot be ...

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

It is observed that the development rights in the property i.e. plot of land No. 257 owned by the assessee were agreed to be sold to M/s Dipti Builders as per

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von Longin15v

Section 14A – No disallowance when no expenditur...

http://taxguru.in/income-tax-case-laws/section-14a...

Section 14A has within it implicit notion of apportionment in the cases where the expenditure is incurred for the composite/indivisible activities in respect of

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von Longin15v

S. 14A applies to funds not directly attributable ...

http://taxguru.in/income-tax-case-laws/14a-applies...

Interest expenses directly attributable to tax exempt income as also directly attributable to taxable income, are required to be excluded from computation of co

06. Oct 12

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von Longin15v

Deduction u/s. 80-IA(4)(iv)(c) is available in res...

http://taxguru.in/income-tax-case-laws/deduction-8...

The deduction under section 80-IA(4)(iv)(c) is allowed for a period of ten years. The dispute in the present appeal is as to whether assessment year 2005-06 sho

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von Longin15v

Every tax advantageous action or inaction cannot b...

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

It is important to bear in mind uncontroverted claim of the assessee that there were sufficient reserves and surplus, which were eligible for distribution as 'd

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von Longin15v

Addition based on DVO report for insignificant dif...

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

In the absence of a finding rejecting the accounts of the assessee, the reference to the DVO could not have been made by the Assessing Officer in the first plac

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von Longin15v

Trust can invest in debt instruments of Infrastruc...

http://taxguru.in/income-tax/trust-invest-debt-ins...

CBDT has vide Notification No. 40/2012 dated 20-9-2012 allowed charitable or religious trust or institution to invest in debt instruments issued by any infrastr

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von Longin15v

Format of Tax Residency Certificate to avail DTAA ...

http://taxguru.in/income-tax/format-tax-residency-...

Government has now vide notification No. NOTIFICATION NO. 39/2012 [, DATED 17-9-2012 released the following forms which are applicable from 1st day of April,

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von Longin15v

Fees paid for education of staff’s children to s...

http://taxguru.in/income-tax-case-laws/fees-paid-e...

It was found from the assessment order for assessment year 1985-86 and from the order of Commissioner of Income-tax (Appeals) that the assessee had made payme

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von Longin15v

No change of opinion if AO not examined or applied...

http://taxguru.in/income-tax-case-laws/change-opin...

There may be cases where the Assessing Officer does not and may not raise any written query but still the Assessing Officer in the first round/ original proceed

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