Home Case Index All Cases Income Tax Section Wise 1994 1994 (5) This

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Showing 201 to 202 of 202 Records

• 1994 (5) TMI 2
  

  Held that the interest which had accrued on the sticky advance has to be treated as income of the assessee and as such taxable. We would add that if ultimately it is established by the assessee that the advance has taken the shape of a bad debt, refund of the tax paid on the interest would become due and the same can be claimed by the assessee in accordance with law.

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• 1994 (5) TMI 1
  

  Held that the Revenue has the option to assess and recover tax from either the trustees or the beneficiaries of a discretionary trust in respect of such income thereof as has been distributed and received by the beneficiaries in the course of the accounting year.

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