Income Tax : Learn how income from a spouse, minor child, or HUF is clubbed under Section 64 of the Income Tax Act, affecting tax liabilities. ...
Income Tax : Learn about the clubbing provisions under the Income Tax Act, covering income transfers, revocable transfers, and taxation of inco...
Income Tax : Applicability of clubbing provisions on the income of a Minor Child ♦ The income of minor child will be clubbed in the income of...
Income Tax : Clubbing Provisions on the income from the asset transferred to Spouse Clubbing of income means the inclusion of income of a perso...
Income Tax : In computing the gross total income of an individual after 31.05.1973, income arising whether directly or indirectly from the asse...
Income Tax : Kerala High Court held that income received by Co-operative Society by way of interest, on deposits of surplus profits earned by i...
Income Tax : Karnataka High Court held that department appeal under section 377 of Cr.P.C. against sentence on the ground of its inadequate dis...
Custom Duty : CESTAT Ahmedabad held that waste and scrap, even if exceeding SION norms, are exempt from customs duty provided they are cleared w...
Income Tax : Read the detailed analysis of ITAT Bangalore's decision in Jayanti Vasishta vs ITO allowing indexed cost of construction for a pen...
Corporate Law : Assessee-company was a public company principally engaged in the business of manufacturing and marketing of grey cement, building ...
Corporate Law : Explore the new Competition Commission of India (CCI) Lesser Penalty Regulations 2024. Learn about conditions, procedures, and ben...
Corporate Law : Stay informed about the latest IRDAI notification on de-notifying arbitration clauses in insurance tariffs for Fire, Motor, Engine...
Learn how income from a spouse, minor child, or HUF is clubbed under Section 64 of the Income Tax Act, affecting tax liabilities. Key rules and exceptions explained.
Kerala High Court held that income received by Co-operative Society by way of interest, on deposits of surplus profits earned by it, qualifies for the deduction contemplated under Section 80P(2)(a) of the Income Tax Act.
Learn about the clubbing provisions under the Income Tax Act, covering income transfers, revocable transfers, and taxation of income from assets transferred to family members.
Karnataka High Court held that department appeal under section 377 of Cr.P.C. against sentence on the ground of its inadequate dismissed as filing of an appeal lies in the Court of Sessions instead of High Court.
CESTAT Ahmedabad held that waste and scrap, even if exceeding SION norms, are exempt from customs duty provided they are cleared with proper permissions and duty payments.
Read the detailed analysis of ITAT Bangalore’s decision in Jayanti Vasishta vs ITO allowing indexed cost of construction for a penthouse regularized on the sale date.
Explore the new Competition Commission of India (CCI) Lesser Penalty Regulations 2024. Learn about conditions, procedures, and benefits for cartel disclosure and reduction in penalties.
Stay informed about the latest IRDAI notification on de-notifying arbitration clauses in insurance tariffs for Fire, Motor, Engineering, and more. Effective from 27th October 2023.
Assessee-company was a public company principally engaged in the business of manufacturing and marketing of grey cement, building and cement related products. Competition Commission of India (CCI) was a statutory authority constituted under the Competition Act, 2002.
ITAT Indore held that the credit of the tax collected at source should be given to the person in whose hands the income is rightfully and finally assessed to tax in accordance with law, irrespective of the person in whose hands the TDS/TCS certificate has been issued at first place.