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Section 64

Latest Articles


Clubbing of Income Under Section 64: Key Provisions

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. ...

October 21, 2024 1059 Views 0 comment Print

Recalling the Clubbing Provisions in Income Tax

Income Tax : Learn about the clubbing provisions under the Income Tax Act, covering income transfers, revocable transfers, and taxation of inco...

August 26, 2024 3519 Views 1 comment Print

Clubbing of income of a Minor Child with Income of parent

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...

April 25, 2020 70026 Views 3 comments Print

Clubbing of income from the asset transferred to Spouse

Income Tax : Clubbing Provisions on the income from the asset transferred to Spouse Clubbing of income means the inclusion of income of a perso...

April 14, 2020 9552 Views 0 comment Print

Clubbing of income from assets transferred to Son’s Wife

Income Tax : In computing the gross total income of an individual after 31.05.1973, income arising whether directly or indirectly from the asse...

April 13, 2020 6774 Views 0 comment Print


Latest Judiciary


Interest earned by Co-operative Society on deposits of surplus profit qualifies for deduction u/s. 80P(2): Kerala HC

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...

September 25, 2024 738 Views 0 comment Print

Appeal u/s. 377 of Cr.P.C. against inadequate sentence to be filed in Sessions Court: Karnataka HC

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...

August 8, 2024 138 Views 0 comment Print

Waste Exceeding SION Norms Exempt from Customs Duty if cleared with Proper Permissions & Payments

Custom Duty : CESTAT Ahmedabad held that waste and scrap, even if exceeding SION norms, are exempt from customs duty provided they are cleared w...

May 24, 2024 660 Views 0 comment Print

ITAT Allows Indexed Cost of Construction for Penthouse Regularized on Sale Date

Income Tax : Read the detailed analysis of ITAT Bangalore's decision in Jayanti Vasishta vs ITO allowing indexed cost of construction for a pen...

March 24, 2024 846 Views 0 comment Print

Ultra Tech’s Writ Petition Against CCI Order on Cement Cartelisation Quashed

Corporate Law : Assessee-company was a public company principally engaged in the business of manufacturing and marketing of grey cement, building ...

January 8, 2024 1191 Views 0 comment Print


Latest Notifications


Competition Commission of India (Lesser Penalty) Regulations, 2024

Corporate Law : Explore the new Competition Commission of India (CCI) Lesser Penalty Regulations 2024. Learn about conditions, procedures, and ben...

February 20, 2024 960 Views 0 comment Print

IRDAI De-notifies Arbitration Clause in Insurance Tariffs

Corporate Law : Stay informed about the latest IRDAI notification on de-notifying arbitration clauses in insurance tariffs for Fire, Motor, Engine...

January 24, 2024 912 Views 0 comment Print


Latest Posts in Section 64

Clubbing of Income Under Section 64: Key Provisions

October 21, 2024 1059 Views 0 comment Print

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.

Interest earned by Co-operative Society on deposits of surplus profit qualifies for deduction u/s. 80P(2): Kerala HC

September 25, 2024 738 Views 0 comment Print

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.

Recalling the Clubbing Provisions in Income Tax

August 26, 2024 3519 Views 1 comment Print

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.

Appeal u/s. 377 of Cr.P.C. against inadequate sentence to be filed in Sessions Court: Karnataka HC

August 8, 2024 138 Views 0 comment Print

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.

Waste Exceeding SION Norms Exempt from Customs Duty if cleared with Proper Permissions & Payments

May 24, 2024 660 Views 0 comment Print

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.

ITAT Allows Indexed Cost of Construction for Penthouse Regularized on Sale Date

March 24, 2024 846 Views 0 comment Print

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.

Competition Commission of India (Lesser Penalty) Regulations, 2024

February 20, 2024 960 Views 0 comment Print

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.

IRDAI De-notifies Arbitration Clause in Insurance Tariffs

January 24, 2024 912 Views 0 comment Print

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.

Ultra Tech’s Writ Petition Against CCI Order on Cement Cartelisation Quashed

January 8, 2024 1191 Views 0 comment Print

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.

TCS Credit Given to Person in Whose hand corresponding income is assessed to tax

October 27, 2023 1536 Views 0 comment Print

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.

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