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Case Law Details

Case Name : ACIT Vs Yashovardhan Tyagi (ITAT Delhi)
Related Assessment Year : 2013-14
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ACIT Vs Yashovardhan Tyagi (ITAT Delhi)

Clause (v) of Explanation 2 to Section 9(1) consists of two different transactions, one inclusive another non-inclusive. The inclusive part consists of the transfer of all or any rights (including the granting of a licence) in respect of any copyright, literary, artistic or scientific work including films or video tapes for use in connection with television or tapes for use in connection with radio broadcasting. The non-inclusive part consists of consideration for the sale dis

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Author Bio

CA. Ajit Sharma (Mob.No. 9871097656) is an Chartered Accountant since January 2010, has taken bachelor degree of commerce in 2001. He is a fellow member of the Institute of Chartered Accountant of India (ICAI). In 2017 he is also qualified the course of Certified Concurrent Auditor of Bank conducte View Full Profile

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Lump sum compensation received will be treated as advance salary on closure of employer unit No addition for cash deposited during demonetization out of earlier cash withdrawals Value of leasehold interest in land includible in determination of FMV Supporting evidence cannot be regarded as additional evidence before CIT(A) ITAT Allowed expenses of Commission paid on the basis of oral agreement View More Published Posts

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