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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Optionally Fully Convertible Debentures (OFCDs), whether a ...

Income Tax

September 2, 2013

Optionally Fully Convertible Debentures (OFCDs), whether a security or a loan & deposit – when the OFCDs do not fall under and cannot be equated with receipt of 'loan' or 'deposit' u/s 269SS, no violation of the said Section can be said to have been committed - No penalty u/s 271D - AT

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  1. Debentures, whether fully or partly or optionally convertible, are nothing but debt till the date of conversion and any interest paid on these debentures is allowable as...

  2. Notional accrued interest on optionally fully convertible premium notes (OFCPNs) - it cannot be said that any income has accrued to he assessee on account of these...

  3. Depreciation on the LPG Cylinders - loaning of the cylinders against security deposit - depreciation allowed - AT

  4. ‘Fully Accessible Route’ for Investment by Non-residents in Government Securities - Circular

  5. Private placement of securities - Allotment of Unsecured Fully Convertible Debentures (FCDs) in excess of 500 members - section 71(5) - However the restriction of 500...

  6. Initiation of CIRP - NCLT admitted the application filed u/s 7 - status / locus of Debenture Trustee - assignment of debt - After looking into the different clauses of...

  7. Denial of refund claim - Unjust enrichment - Security deposit - amount not to be credited to consumer welfare fund - appellants are eligible for refund of cash security...

  8. Stay - dismissal of petition for non deposit of predeposit - petitioners have fully made good the pre-deposit amount along with interest - matter restored before tribunal - HC

  9. Framework for utilization of Financial Security Deposit (FSD) available with Clearing Corporations and WDRA

  10. Liability of service tax - advance deposit received for Renting of Immovable Property Services - refundable security deposit - Such refundable amount cannot form...

 

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