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16. Oct 12

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Cases already settled cannot be reopened on the ba...

http://taxguru.in/income-tax-case-laws/cases-settl...

In the instant case, the amendment under Section 260A (2A) has been introduced retrospectively w.e.f. 01.10.1998 by the Finance Act, 2010. But fact remains that

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von Longin15v

On dissolution of partnership firm, only firm is t...

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

When the appellant was paid Rs. 15.00 lakhs by Y. Kalyana Sundaram in full and final settlement towards his 50% share on the dissolution of the firm, there was

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von Longin15v

NRI (purchaser) liable to deduct u/s. section 195...

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

In the instant case of the assessee, the legal position is clear in as much as not having made the application under section 197 r.w.s. 195 of the Act to the A

17. Oct 12

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Low Tax Effect Circular not applies to pending app...

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

When Clause 11 of the instruction No.3/11 dated 09.02.2011 issued by the Board, specifically says that it will be applicable to the cases filed on or after 9.2.

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von Longin15v

Deduction u/s. 80-IB(10) not available for housing...

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

Since the housing project was completed after 31.3.2008, the assessee has not fulfilled the second requisite condition for claiming deduction under section 80IB

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von Longin15v

Whether section 2(22)(c) applies to a ÔÇśdeeming s...

http://taxguru.in/income-tax-case-laws/section-222...

As far as the provisions of the Act is concerned, now it has been streamlined that deemed dividend includes any payment by a company, not being a company in whi

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von Longin15v

No Section 14A disallowance against expenses incur...

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

Disallowance u/s 14A is contemplated in respect of exempt income and not which is eligible for deduction under any relevant provision. It is impermissible to mi

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von Longin15v

Notice not complying with Mandatory period of time...

http://taxguru.in/income-tax-case-laws/notice-comp...

A notice under section 158BC cannot be equated with that of notice under section 148. A notice under section 158BC provides for a procedure to be adopted for bl

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von Longin15v

Reopening in absence of failure on the part of ass...

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

It is not in dispute that the petitioner had placed all the relevant records, including the construction agreement, before the passing of the original assessmen

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von Longin15v

Fees & Other Consultancy Expenses related to Incom...

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

Rs. 27,650/- was paid by the assessee to various Advocates and Consultants in relation to conferences, advice and consultation pertaining to Income-tax matters

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