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1980 (6) TMI 41 - ITAT AHMEDABAD-A
Member(s) : V. BALASUBRAMANIAN., P. J. MENON. P.J. MENON, J.M.: This appeal by the assessee relates to the asst. yr. 1974-75. The various grounds raised by the assessee in the grounds of app... ...
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Finance Act, 2023 ─ Explanatory Notes to the Provisions of the Finance Act, 2023
CIRCULAR NO. 1/2024 F. No. 370142/38/2023 Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) **** Dated the 23rd of Januar... ...
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Income-tax deduction from salaries during the financial year 1997-98 under section 192 of the Income-tax Act, 1961
. Circular 757 Dated 20/10/1997 Reference is invited to Circular No. 747, dated 2nd December, 1996, [1997] 223 ITR (St.) 4, wherein the rates of deduction of income-tax from the payment of ... ...
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INCOME TAX RATE FOR AY 2023 - 24 UNDER OLD TAX REGIME AND NEW TAX REGIME
The income tax return for the Assessment year 2023-24 is to be filed on or before 31.07.2023. For the easy reference of readers the tax rates applicable under old tax regime as well as new tax regime... ...
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INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2020-21 UNDER SECTION 192 OF THE INCOME TAX ACT, 1961
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF DIRECT TAXES DEDUCTION OF TAX AT SOURCE-INCOME- TAX DEDUCTION FROM SALARIES UNDER S... ...
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Instructions for deduction of tax at source from salaries during the financial year 2000-2001
Circular : No. 798, dated 30-10-2001 . 1. Reference is invited to Circular No. 781, dated 5-11-1999 wherein the rates of deduction of income-tax from the payment of income under the head Sal... ...
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2019 (10) TMI 900 - ITAT PUNE
TP Adjustment - comparable selection - DRP rejecting Eclerx Services Ltd. treating it as KPO - HELD THAT:- It is a settled issue that the 'E-clerx' constitutes a KPO company and the same is n... ...
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When Form 15CA is not required to be furnished?
Ans. In accordance with sub-rule (3) of Rule 37BB , Form 15CA and Form 15CB are not required to be furnished in case of following transactions: Remittance is made by an individual and it d... ...
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FICCI-PRE-BUDGET-MEMORANDUM-2015-16
ECONOMY OVERVIEW 1.1 Current state of India's economy India's growth prospects in 2014-15 look much better when compared to the situation a year ago. Various agencies project GDP growth... ...
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1990 (12) TMI 193 - ITAT MADRAS-D
Member(s) : T. V. RAJAGOPALA RAO., N. KRISHNAMURTHY. JUDGMENT: This is an appeal filed by the accountable person against the order of the CED CIT(A), Madras dt. 20th March, 1989. One Shri T.... ...
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Income-tax deduction from salaries during the financial year 1990-91 under section 192 of the Income-tax Act, 1961
Circular No. 568 Dated 27/7/1990 Reference is invited to Board's Circular No.537 [F.No.275/ 86/89-IT(B)], dated 12th July, 1989, printed at [1989] 179 ITR (St.) 1 wherein the rates of income-ta... ...
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2016 (1) TMI 1434 - ITAT DELHI
Addition on account of cash found at the residence of assessee - search and seizure operation conducted at the residence of the assessee - undisclosed income - HELD THAT:- Addition sustaining cash wa... ...
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Tax Rates and TDS Rates under Income-tax
Income-tax Circular No. 14/2001 Dated 9/11/2001 Rate Structure Rates of income-tax in respect of incomes liable to tax for the assessment year 2001-2002 4.1 In respect of inc... ...
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2023 (2) TMI 468 - BOMBAY HIGH COURT
Reopening of assessment u/s 147 - notice issued beyond the period of four years from the end of the relevant assessment year - Disallowance on account of gift expenses - admissibility of expenses inc... ...
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Budget Speech 2023-2024 of Nirmala Sitharaman
Budget 2023-2024 Speech of Nirmala Sitharaman Minister of Finance February 1, 2023 Hon ble Speaker, I present the Budget for 2023-24. This is the first Budget in Amrit Kaal.... ...
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2017 (6) TMI 1303 - ITAT JODHPUR
Assessment u/s 153A - additions in the absence of any incriminating material found during the course of search - HELD THAT:- We do not accept the submissions of the learned authorised representative ... ...
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2015 (5) TMI 155 - ITAT MUMBAI
TDS u/s 194H - Payment made to TSPs commission or brokerage - non deduction of tds - whether there is a principal and agent relationship between the assessee company and TSPs? - CIT(A) allowed relief ... ...
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Tax suggestion
I am a working single women and have rs one lakh of taxable income p.a..I have some LICs and other saving scheme through which I am investing around 50,000/- p.a. I am interested to know whether I ca... ...
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FREEBIES TO DOCTORS – NOT ALLOWABLE EXPENDITURE BUT TAXABLE IN HANDS OF DOCTORS- CBDT.
Links and references: Section 28 and 37 of the Income tax Act, 1961 . CBDT Circular No. 5/2012 [F. No. 225/142/2012-ITA.II], dated 1-8-2012 Indian Medical Council (Professional conduct, ... ...
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2003 (1) TMI 67 - CALCUTTA High Court
"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the interest on borrowed capital to the extent it was invested in immovable properties in... ...