Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Exemption u/s 10(23G) – infrastructure capital company - ...

Income Tax

September 13, 2013

Exemption u/s 10(23G) – infrastructure capital company - exemption of interest income - investment in bonds of SSNNL and GIPCL - the assessee was entitled to exemption u/s. 10(23G) in respect of the investments made prior to 1-6-1998 - AT

View Source

 


 

You may also like:

  1. Exemption u/s 10(23G) - whether Banking company to be considered as Infrastructure capital funds/company - It is not necessary that the ‘infrastructure capital company’...

  2. Exemption u/s 10(23G) in respect of the liquidated damages - interest income earned from long term finance provided to enterprises undertaking developing, maintaining...

  3. Exemption u/s. 10(23G) - Explanation 2 to section 10(23G), as introduced by the Finance Act, 1999 is declaratory and has to be construed as retrospective as it is...

  4. Exemption of Gross Interest u/s 10(15) - exemption under section 10(15) was to be allowed on gross interest and not on the net interest - AT

  5. Exemption from Capital Gain Tax u/s 54EC - eligible investment in the Infrastructure Bonds of National Highway Authority of India - HC condones the delay of 6 months in...

  6. Denial of entitlement of u/s.10(23FB) - assessee is engaged in the business of providing venture capital by way of investment in equity capital - exemption u/s.10 (23FB)...

  7. Exemption u/s 10(26B) - infrastructure capital fund - promotion of interest of members of SC, ST, OBC community only and the target group of the assessee are ‘ Safai...

  8. Claim of exemption u/s 10(38) on sale of share on capital gains earned on it - Conversion of stock in trade of shares into investment - benefit of exemption allowed - HC

  9. Regarding Exemption under Agri. Infrastructure Incentive Scrip. - Notification

  10. Whether liquidated damages were entitled to the exemption under Section 10(23G) of the Act inter alia as such liquidated damages fell within the definition of “interest”...

 

Quick Updates:Latest Updates