Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Computation of short term capital gain - allowable...     TaxTMI    Assessment order passed u/s 153A - valid approval...     TaxTMI    Denial of benefit u/s 115BAA - while filing its...     TaxTMI    Unexplained Cash Credit u/s 68 - Authenticity of...     TaxTMI    Cancellation of registration of petitioner - appeal...     TaxTMI    Interest and penalty liability - Petitioner...     TaxTMI    Denial of benefit u/s 115BAA of reduced rate of tax...     TaxTMI    Validity of reopening of assessment u/s 147 -...     TaxTMI    Penalty proceedings u/s 270A - under reporting of...     TaxTMI    Validity of assessment orders - The High court...     TaxTMI    Calculation of Tax Liability based on subsequent...     TaxTMI    Ex-parte order - Quantification of Liability -...     TaxTMI    Levy of penalty - the e-way bill had expired one...     TaxTMI    Validity of Service of notice u/s 74(5) instead of...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Disallowance of interest, DEMAT charges, Membership Subscription ...

Income Tax

May 18, 2013

Disallowance of interest, DEMAT charges, Membership Subscription out of short term capital gain - disallowance so made by the AO is pre-mature - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Expenditure incurred on Club membership and subscription fees - Claim of business expenses by the Partner against the interest income from partnership firm - there is no...

  2. Levy of GST - supply of services - Rotary Club - amount collected as membership subscription and admission fees from members is liable to GST as supply of services

  3. Cenvat credit of membership and periodical of various business associations and law journals - all these member ship and subscriptions are directly related to the...

  4. Revenue receipt or capital receipt - there is no justification to treat the receipt of life membership subscription of the magazine differently other than the income receipt.

  5. TDS (withholding tax) u/s 195 - Disallowance u/s 40(a)(i) - non-deduction of tax at source on payment made towards membership/subscription fee - principle of mutuality-...

  6. Disallowance of membership fee paid to club u/s. 37 - unless assessee demonstrate with relevant evidences that subscription fee paid to club, is for the purpose of...

  7. MRP bases valuation under section 4A - Charging Optional Service Charges (OSC in short) and “Rust Proof Protection Charges (RPP in short) over and above the MRP - AT

  8. Doctrine of mutuality - Benefit of exemption from GST - As per the provisions of GST Law, the applicant being a registered society, providing services to their members,...

  9. Deduction u/s 80I - interest income on short term bank deposits and tank hire charges - income earned or derived from manufacturing activity - HC

  10. Naming / Tagging of demat accounts maintained by Stock Brokers - all demat accounts maintained by stock brokers should be appropriately tagged - Circular

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
F: sales Against 0.1% GST- if export not done within 90 Days
C: Nomination for Mutual Fund Unit Holders – exemption for jointly held folios
C: Ease of doing business- Fund manager for Mutual fund schemes investing...
N: Reporting Entities notified for Aadhaar authentication service of the ...
F: Section 17(2) Rule 42
A: Supreme Court orders about alleged bogus capital gains on alleged penn...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
N: Regarding amendment in Notification No. 77/2023 -Cus. (N.T.) dated 20....
H: Scope of SCN - impugned order proceeds on a completely different basis...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
H: Determination of time limit for filing of Appeal before the Appellate ...
H: Violation of principles of natural justice -cryptic order - Considerin...
H: Extinguishment of liability as per order of NCLT - challenge to order ...
H: Garnishee order - long delay of about more than a year in filing these...
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
H: Exemption supply or not - services of leasing of the land for industri...
H: Classification of service - Supply of services including transportatio...
H: Classification of goods - paper cups - The Authority determined that d...
H: Supply of Goods or services - Sale of Demo Cars - Reimbursement of Los...
H: Entitlement to Input Tax Credit (ITC) - Inward supply of Car / Demo ca...
H: Taxable supply or not - Entry fee collected from the visitors/ devotee...
H: Retrospective cancellation of GST registration - The show cause notice...
H: Stay of demand - The High Court acknowledged that the grant of stay is...
H: Revision u/s 263 - scrutiny assessment was completed on the return of ...
H: Levy of penalty u/s 271C - Period of limitation - Failure to deduct TD...
A: Navigating the MSME Terrain: Insights from a Consultant's Perspect...
A: How to Decode the Form 16A Password for TDS on Non-Salary Income
A: SEZ units furnishing LUT are not required to pay GST on RCM for servic...
A: FILING APPEAL BEFORE SUPREME COURT – LOW TAX EFFECT