Tags

Social Bookmarks zu Income

20. Nov 12

Einmal gespeichert
von Longin15v

Earlier return, after a revised return, cannot for...

http://taxguru.in/income-tax-case-laws/earlier-ret...

It is well settled that when a revised return is filed by the assessee, the original return is totally substituted and the revised return alone has to be taken

Einmal gespeichert
von Longin15v

Excise duty is to be excluded from value of closin...

http://taxguru.in/income-tax-case-laws/excise-duty...

The judgement of the Bombay High Court in the case of CIT v. Indo Nippon Chemical Co. Ltd. [2000] 245 ITR 384 squarely applies to this case and the same has bee

21. Nov 12

Einmal gespeichert
von Longin15v

Notional interest on deposit not includible in Ann...

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

While deciding the issue relating to determination of actual value of the assessee’ s property in Mumbai the income from house property must be computed on th

Einmal gespeichert
von Longin15v

Trust not entitled to exemption if carrying only i...

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

An assessee that engages itself only or predominantly in activities relating to its ancillary or incidental objects which do not relate to any charitable purpos

Einmal gespeichert
von Longin15v

A.O. to certify correctness of demand before adjus...

http://taxguru.in/income-tax/ao-certify-correctnes...

. The assessing officers are required to verify uploaded arrear demands in CPC portal in these cases and certify their correctness before they are considered fo

22. Nov 12

Einmal gespeichert
von Longin15v

Addition justified if Income as Per Return in less...

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

Appellant had sought higher deduction of tax at source by annexing TDS certificates and not reflecting the income as shown in the TDS certificates in its return

Einmal gespeichert
von Longin15v

HC penalises CIT & ACIT for seeking to circumvent ...

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

Conduct of ACIT­10(1) Mumbai as well as CIT­10 Mumbai is highly deplorable. Once the jurisdiction to assess the petitioner was transferred by the CIT­10 Mumb

Einmal gespeichert
von Longin15v

Reimbursement of expense cannot be treated as loan...

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

On a plain reading of the provisions of section 269SS and 269T of the Act, it is amply clear that the said provisions would be attracted when loans or deposits

Einmal gespeichert
von Longin15v

Appeal disposed of on merits but without a speakin...

http://taxguru.in/income-tax-case-laws/appeal-disp...

After going through the order of CIT(A), We find that CIT(A) has passed a non-speaking order by following the decision of ITAT in the case of Multiplan India (P

Einmal gespeichert
von Longin15v

Carbon Credits entitlement is capital receipt & ca...

http://taxguru.in/income-tax-case-laws/carbon-cred...

Carbon credit is not an offshoot of business but an offshoot of environmental concerns. No asset is generated in the course of business but it is generated due

Top-Bookmarker fĂĽr Income

Linkblog-Verzeichnis

  • Zeige die Mitglieder, die den Tag income nutzen

Suchmaschine

Anzeigen