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When Tax become debt and due- SC Judgement
TG Team
24 Aug 2007
0 comment
Tax can be recovered only when it becomes debt due from assessee and it becomes a debt due when notice of demand is served - tax recovery officer cannot file claim against property attached by court : SC ...
Posted Under:
Income Tax
|
Articles
Capital gains tax – Application of Sec 2(47) is valid only if conditions of Transfer of Property act are satisfied
TG Team
21 Aug 2007
0 comment
Court noted that basic requirement of Sec.53A of TPA is a written agreement and Sec.2(47)(v) can be invoked only if conditions laid out in Sec.53A are fulfilled. In the instant case there was neither any written agreement between the Assessee and builder nor any consideration received by her thus 53A of TPA can't come into play as a resul...
Posted Under:
Income Tax
|
Articles
Representative Assessee cannot be taxed if NRI can be assessed independently
TG Team
21 Aug 2007
0 comment
TAXING a non-resident has always been challenging, and wherever possible the law has provided adequate safeguard for the Revenue. That is how Sec 163 came into being. The issue here is: If a non-resident is assessed independently, can its agent in India be also assessed as Representative Assessee for the same income u/s 163?...
Posted Under:
Income Tax
|
Articles
Invocation of powers u/s 263 of the Income Tax Act, 1961
TG Team
20 Aug 2007
0 comment
Sec.263 is the revisionary power of Commissioner which is to be invoked where the order of A.O. is erroneous and prejudicial to the interest of revenue but all errors and loss of revenue don't allow for invocation of Sec.263 but in circumstances as discussed above. In case there are two views on an issue and A.O. takes one of the views le...
Posted Under:
Income Tax
|
Articles
Unexplained money – SC Judgement U/s. 69A of Income Tax Act
TG Team
12 Aug 2007
0 comment
Commissioner of Income-tax v. K. Chinnathamban - Section 69A of the Income-tax Act, 1961 - Unexplained money - Firm ‘V’, allegedly floated for carrying on business of prize tickets and for collecting deposits from public, was managed by one ‘K’ - During search certain amount was seized - Assessing Officer on basis of statements gi...
Posted Under:
Income Tax
|
Articles
Income realised from sub-lessee is to be assessed under Head ‘Other Sources’
TG Team
11 Aug 2007
0 comment
The assessee's contention that above income is to be assessed under the head other sources as he is not owner of the premises, is well taken and is required to be accepted. There is no question of estimating annual letting value of the property. It is to be assessed as per agreement between the parties under the head other sources. The Re...
Posted Under:
Income Tax
|
Articles
Gift from abroad – Exempt from Income Tax or Taxable?
TG Team
09 Aug 2007
1 comment
The Foreign Exchange Regulations Appellate Board (FERAB) has pointed out that in most of the cases of foreign gifts, the recipients made cash payments to the account holders, their nominees or agents on receipt of the amount by cheque in India. In the Shanti Devi Jain vs Director of Enforcement (1996 89 Taxman 198) case, the FERAB observe...
Posted Under:
Income Tax
|
Articles
Filing Return of Income under the new ITR Form Series (A simple guide)
TG Team
24 Jul 2007
0 comment
Form No. 16A (received from all the payers who have deducted tax): You will first have to get this form collected from the parties who have deducted tax while making payment to you during the year. This includes banks and companies (with whom you have kept fixed deposits), parties to whom you have given loan, tenant to whom you have rente...
Posted Under:
Income Tax
|
Articles
Pension – Whether an allowable expenditure
TG Team
20 Jul 2007
0 comment
In the present day scenario, looking at the high rate of attrition, it has become very necessary for the employers to provide various incentives to their employees in order to retain their services. One of such incentives is provision of pension to the employee after his retirement from service. In this context, it must be clearly underst...
Posted Under:
Income Tax
|
Articles
Note on CBDT’s Circular No.4/2007 regarding Nature of Income on Sale of Shares
TG Team
03 Jul 2007
0 comment
As pointed out earlier, normally any profit and gain on the sale of shares held as a stock-in-trade is treated as business income, which is liable to tax at the rate of 30%. On the other hand, any gain made on the sale of shares held as investment is normally liable to tax at the rate of 10%....
Posted Under:
Income Tax
|
Articles
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