The income received by the assessee from employer of deceased ...

Income Tax

July 29, 2014

The income received by the assessee from employer of deceased wife of the assessee and when the country of source has deducted tax and assessee received amount after deduction of tax, then the same income cannot be taxed second time in the other contracting state i.e. India - AT

View Source

← Previous Next →

The income received by the assessee from employer of deceased ...

Income Tax

July 29, 2014

You may also like:

Clubbing of income - Rent received by the assessee whereas service charges received by wife and daughter of the assessee in relation to same property - There is no...

Correct head of income - Lease rent received - to be treated as business income or as income from other sources - There was no attempt to exploit the commercial assets...

Clubbing of income u/s 64 - Additions of Sale proceeds of the land belonging to the assessee’s wife claimed to be credited to the assessee’s bank account - Wife has no...

Correct head of income - compensation received for vacating the flat - While the assessee argued for capital gain treatment, the Revenue contended it should be...

Correct head of income - taxability of rental income - the assessee is owner and thereby receives any income from house property, it should be taxed under the head...

Capital gain computation or Income from other sources - compensation received by the assessee on extinguishment of his right in property - transfer of asset u/s 2(47) -...

Penalty u/s 271(1)(c) - failure on the part of legal heir of the deceased assessee to explain the source of part of the deposits - The mere failure on the part of the...

Accrual of income in current AY - duty drawback and service tax refund - the income would be receivable only when the income accrues to the assessee and income would...

Unexplained cash credits and payments of credit cards from undisclosed sources - income of the assessee’s wife has to be excluded from the income tax assessment of the...

Clubbing of Income - Addition of Rental Income earned by the Spouse of the Assessee, in the hands of the Assessee, U/s 64 - The ld. CIT(A)’s contention that the husband...

Penalty order u/s 271AAA - disclosure of additions income pursuant to search u/s 132 - In the present case the assessee has disclosed the entire source of income and...

Correct head of income - lease rent received by the assessee - Business of assessee taken over by the another Company as was running as JV - assessed under the head...

Correct head of income - rental income - Maintenance charges claimed by the assessee can only be treated as separate source of income and it can be charged as a separate...

Nature of income - Income from other sources - interest income received u/s. 28 of Land Acquisition Act, 1984 as taxable u/s 56(2)(viii) r.w.s. 145A(b) - Scope of...

Diversion of income by overriding title - amount paid by the assessee to wife of deceased partner of the firm - deduction allowed - AT

Quick Updates: