#Income Tax Assessment
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407 articlesIncome Tax
Income Tax
Notional advantage will not form part of actual rent received
Income Tax
Income Tax
Deemed payment of tax by the employee where FBT on securities (ESOPs) allotted to him is recovered by the employer
Income Tax
Income Tax
For Calculation of Book Profit u/s. 115JB profit need to be increased by deferred tax and the provision thereof, if debited to profit and loss account
Income Tax
Income Tax
Condition precedent for invoking provisions of section 142A of IT Act : ITAT New Delhi
Income Tax
Income Tax
Each well or a cluster of wells producing mineral oil would be an undertaking eligible for tax holiday under section 80-IB of IT Act : ITAT Ahmedabad
Income Tax
Income Tax
Excess tax paid by the employer can not be taxed in the hand of the Assessee
Income Tax
Income Tax
Notional benefit will not form part of actual rent received as contemplated by section 23(1)(b) of IT Act
Income Tax
Income Tax
Assessment can not be reopened for change of opinion U/s. 147 of the Income Tax Act, 1961
Income Tax
Income Tax
Conversion of FCEBs into shares or debentures of any company shall not be treated as a ‘transfer’ within the meaning of Income-tax Ac
Income Tax
Income Tax
Payment for transfer of right to use software loaded on hardware – not royalty
Income Tax
Income Tax
Amount settled under premature payment option, leading to future sales tax not payable, is revenue income
Income Tax
Income Tax
Provision for a liability allowable if it can be estimated & if there is reasonable certainty
Income Tax
Income Tax
In case of gift from NRI not related to Assessee, onus is on the Assessee to substantiate the claim of genuine gifts: ITAT, Mumbai
Income Tax
Income Tax
