Sikim Income Tax Rules, 1948 versus Indian Income Tax Act, 1961 ...

Case Laws Income Tax

September 23, 2012

Sikim Income Tax Rules, 1948 versus Indian Income Tax Act, 1961 - Since the assessee was not resident within the territories comprised in the of State of Sikkim, the provision of section 10(26AAA) was not applicable to him and income from winning of lottery in Sikkim was liable to tax under the provisions of Indian Income-tax Act, 1961 - AT

View Source

← Previous Next →

Sikim Income Tax Rules, 1948 versus Indian Income Tax Act, 1961 ...

Case Laws Income Tax

September 23, 2012

You may also like:

Income Taxes - Ind AS-12 of the Companies (Indian Accounting Standards) Rules, 2015 as amended

Duty of AO to Guide the Assessee - Considering the specific facts on record that the assessee is non resident the amount which the ld. AO has taxed is earned and sourced...

Income accrued/taxable in India - Tax Resident - The assessee before us is certainly an Indian national, but he is admittedly resident in the UAE so far as his...

Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

The ITAT Delhi held that denial of Foreign Tax Credit (FTC) claim due to late filing of Form 67 after the due date of filing Income Tax Return (ITR) was not justified....

Income-tax (11th Amendment) Rules, 2019 - Amendments in rule 10CB.

Income-tax (13th amendment), Rules, 2018 - Amendments to Rule 8AA

Income –tax (25th Amendment) Rules, 2017 - Amends Rule 127

Income Tax (Fifteenth Amendment) Rules, 2012 - Amendment in Rules 11U and 11UA - Notification

Amendment in Rule 17C of Income Tax Rules, 1962 - Notification

Verification Certificate - Certificate under provisions of rule 114(4) of Income Tax Rules, 1962

Income-tax (seventh Amendment) Rules, 2012 - Amends rule 12(1) - Notification

Rectification proceedings u/s. 154 - Unexplained investment addition u/s 69 - The case involved the treatment of surrendered undisclosed income under the head of...

Taxability of salary income in India while rendering service in abroad - assessee is NRI - income accrued inside or outside India - assessee is a non-resident employee...

Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Charging provisions under the Income Tax versus under the Wealth Tax - This argument of...

Quick Updates: