#income tax act 1961
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6,760 articlesIncome Tax

Income Tax
Tribunal got the power to rectify mistake apparent from the record but not empowered to rectify its own under u/s. 254(2)
Income Tax

Income Tax
Unilateral remission/cessation of liability by assessee will amount to obtaining of benefit under section 41(1)
Income Tax

Income Tax
Salary Income -Valuation of Perquisites
Income Tax

Income Tax
Valuation of Perquisites other then accommodation, motor car and ESOP for financial year 2009-2010
Income Tax

Income Tax
Derivative transactions prior to amendment in section 43(5) (effective from AY 2006-07) are speculative transaction
Income Tax

Income Tax
If Assessee already paid tax then interest can not be recovered further u/s. 234A, 234B or 234C
Income Tax

Income Tax
Allowability of depreciation on the Bombay Stock Exchange Membership Card
Income Tax

Income Tax
Section 14A submission accepted by AO can not be sent back to AO for reconsideration by tribunal
Income Tax

Income Tax
Revised rules for valuation of perquisites for F.Y. 2009-10 & amp; onwards
Income Tax

Income Tax
Short term capital losses subject to STT can be set off against Short term capital gains not subject to STT
Income Tax

Income Tax
Payments made by telecasting companies to satellite companies for telecommunication or broadcasting constitutes royalty
Income Tax

Income Tax
Allowability of difference between market price & issue price of ESOP
Income Tax

Income Tax
Conversion of DTA unit to STPI unit – eligible for deduction under Section 10A
Income Tax

Income Tax
