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28. Oct 12

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S. 11(2) – Income Accumulation can’t be questi...

http://taxguru.in/income-tax-case-laws/112-income-...

Section 11(1) provides subject to the provisions of section 60 to 63, the income which is derived from property held under trust wholly for charitable or religi

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All About Disallowance under Section 40(a)(3)

http://taxguru.in/income-tax/disallowance-section-...

The income tax department in its endeavor to plug in tax evasion mechanisms has introduced section 40(a)(3). This section provides that any expenditure incurred

29. Oct 12

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S. 10A not restricts assessee from outsourcing of ...

http://taxguru.in/income-tax-case-laws/10a-restric...

Provisions of Section 10A are beneficial provisions; the explanation given by the CBDT in Circular No.697 dated 23.11.1999 entitling the assessee to the benefit

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Comment on HC judgment by CIT(A) is grossly illega...

http://taxguru.in/income-tax-case-laws/comment-hc-...

It was improper for Commissioner of Income-tax (Appeals) to comment on the judgment of the Division Bench while disposing of the application expressing reservat

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ITAT may order deeper investigation, if it is prim...

http://taxguru.in/income-tax-case-laws/itat-order-...

ITAT has chosen to disregard the plea of the Revenue for further investigation into the matter though there was sufficient material, which was referred to by th

30. Oct 12

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Settlement Commission should examine application f...

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

In a given case if such immunity is not granted the Department would proceed to prosecute the assessee in a jurisdictional court. Once prosecution is lodged the

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No Capital gain tax firm if it doesn’t distribut...

http://taxguru.in/income-tax-case-laws/capital-gai...

Allocation of assets of the firm to the retiring partners is the basis for invocation of provisions of Section 45(4). In the case under consideration, neither t

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AO Can not change his opinion regarding need for s...

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

It is necessary to examine the question whether it is open to the Assessing Officer, having already formed an opinion that no special audit was necessary, and n

31. Oct 12

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Guarantee fee not results in asset or advantage of...

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

We are of the opinion, that the question is covered by the judgment in India Cements Ltd. (supra). In Kinetic Engg. Ltd. (supra) the Bombay High Court considere

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Section 132 – Assessing Officer has no authority...

http://taxguru.in/income-tax-case-laws/section-132...

Section 132(1)(iii) empowers the authorized officer to seize any such books of account, other documents, money, bullion, jewellery or other valuable article or

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