Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Invoking the provisions of section 153C/153A - there cannot be ...

Case Laws     Income Tax

April 22, 2015

Invoking the provisions of section 153C/153A - there cannot be double taxation in the hands of the assessee unless proper agreement has been executed. The half-baked agreement cannot be a basis for addition of income - AT

View Source

 


 

You may also like:

  1. Taxability of interest income in the hands of Partner instead of Partnership firm - Allegation that assessee did not disclosed the receipt of Interest in his return of...

  2. Assessment u/s 153A - Addition of bogus purchases on protective basis in the hands of the assessee - Unless, it is brought over knowledge the fate of substantive...

  3. Taxation in the hands of the member of the AOP - amount paid by the BCCI to the appellant which has already been taxed at the hands of BCCI, cannot be now taxed in the...

  4. Residential status of assessee - The claim of the petitioner is totally misfound. The objective of the Treaty is to avoid double taxation and not to avoid taxation. In...

  5. Transfer of land - ownership - Joint development agreement - Already offered for tax in the hands of HUF - it is not proper to tax the same in the hands of the assessee...

  6. Income accrued in India - Capital gain - the new double taxation avoidance agreement has come into force much letter then the transaction took the place. In the new...

  7. Double taxation agreement - Agreement with foreign countries or specified territories - Notified 'Specified Territory' - Notification

  8. Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with foreign countries -...

  9. Double taxation of income - Single TDS certificate for two years - AT

  10. Taxability of LTCG - assessment in the hand of assessee or his wife - double taxation - The issue has to be dealt only by the tax authorities and the credit in the hands...

  11. Confirmation of service tax demand by invoking proviso to Section 73 (1) and waiver of penalty by invoking Section 80 do not go hand in hand- AT

  12. Double taxation - It is surprising that AO wants to tax the surrender amount as well as its application which definitely amounts to double addition in the hands of the...

  13. Double additions - The claim of the appellant that such addition resulted into double taxation of the same income in the same year is also acceptable because on one hand...

  14. Double addition / taxation - DR did not controvert the very relevant part that on maturity, the amount of FD was received and credited to the account of the Trust not to...

  15. Just because an assessee does not claim double taxation relief in respect of an income, it does not entitle the assessee to exclude that income from taxable income....

 

Quick Updates:Latest Updates