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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Nature of additions made u/s 68 - whether income disclosed as ...

Income Tax

September 25, 2013

Nature of additions made u/s 68 - whether income disclosed as commodity income would fall under the head Income from other source - held no - HC

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  1. Business loss cannot be set off against the income assessed under the deeming provisions of section 68, which is not falling under any of the five heads of income - AT

  2. Business loss cannot be set off against the income assessed under the deeming provisions of section 68, which is not falling under any of the five heads of income - AT

  3. Addition u/s 68 - The CIT(A) has observed that the transactions was part of the turnover/sale, whereas the addition has been made under Section 68 of the Act without...

  4. Addition u/s 68 - the additional ground raised by the assessee that addition cannot be made u/s 68 of the Act on the basis of the bank statement is rejected.

  5. Addition u/s 68 - Simply because the directors/shareholders did not present themselves before the Assessing Officer, an addition u/s 68 cannot be made.

  6. Addition under Section 68 - Accommodation entries - the addition under Section 68 cannot be made in the case of the conduit companies. - AT

  7. Addition u/s 68 - genuineness and credit worthiness of the transaction in question - As per HC assessee though has disclosed the source of the deposit but could not...

  8. Addition of unexplained cash credit u/s 68 - whether nature and genuineness of the transaction of investment of Compulsorily Convertible Preference Shares ("CCPS") in...

  9. Basic Rate of Customs Duty on import of certain items "Base stations" falling under the heading 8517 61 00 and "Other items" falling under the heading 8517 69 90 set to 20%

  10. GST Rates - HSN Code - Fresh areca nut / betel nuts fall under heading 0802 and attract Nil GST - Dried areca nut / betel nuts fall under heading 0802 and attract 5% GST

 

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