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    Levy of GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Control of income-tax authorities - U/s 118 -...     TaxTMI    Amendment to Regulation 3.1 of FEMA, Mode of...     TaxTMI    Amendment to Regulation 4 of FEMA, Mode of Payment...     TaxTMI    Securities and Exchange Board of India (Investment...     TaxTMI    Securities and Exchange Board of India (Research...     TaxTMI    LTCG - year of assessment - The Tribunal noted...     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     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 November 2013 Year 2013 This

Addition u/s 41(4A) - Withdrawal from special reserve account - ...

Income Tax

November 19, 2013

Addition u/s 41(4A) - Withdrawal from special reserve account - The method of presentation in the Balance Sheet does not matter for the purposes of sec. 36(1)(viii) r.w.s. sec. 41(4A) - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Special Economic Zones (2nd Amendment) Rules, 2018 - Sub-Contracting - Rule 41 amended.

  2. Withdrawal from the reserve of a provision has to be deducted while computing book profits u/s 115 JB of the IT Act, as per the Section - AT

  3. Scope of total income - Exclusion of amount transferred to special reserve - That special reserve belongs to the assessee only and is reserved for utilization in certain...

  4. Method of Valuation - section 4 of Central Excise Act, 1944 or section 4A of Central Excise Act, 1944 - packages of cake mixes manufactured having been affixed with...

  5. Cessation of liability u/s 41(1) - As per the explanation, the remission or cessation of any liability by a unilateral Act, is covered u/s.41(1) - additions confirmed - AT

  6. Addition u/s 41 - no allowance or deduction had been made in the assessment of the assessee in any earlier year - Consequently, there is no question of invoking section...

  7. Addition u/s 41(1) on account of presumed remission of liability - unless there is a cessation of liability, income cannot be added as per the provisions of Section 41(1) - AT

  8. Disallowance u/s 36[1](viii] - no reserve was created - appellant submits that the appellant may be permitted now to create such reserve - such non-creation of special...

  9. Income from other sources - addition u/s 56(2)(viib) - Method of valuation of shares issued at premium - FMV - The primary onus to prove the correctness of the valuation...

  10. Addition u/s 56(2)(viib) - taxing the share premium received - DCF Method of Valuation - The primary onus to prove the correctness of the valuation Report is on the...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
H: Validity of reopening of assessment - Approval of PCIT u/s 151 - The T...
H: Addition u/s 69 - Payment to farmers and purchase of agriland - The Tr...
H: Denial of TDS credit - employer of the assessee has not deposited TDS ...
H: Levy of penalty u/s. 271(1)(c) - disallowance made u/s. 35(2AB) - The ...
H: Computation of deduction u/s 10AA - The Tribunal examined the details ...
H: Time limit to pass assessment u/s. 92CA(3) - Transfer pricing adjustme...
H: Addition u/s. 56(2)(viib) - transaction of sale of agricultural land -...
H: Addition u/s 68 OR 41(1) - unexplained cash credit - Cessation of liab...
H: Condonation of delay in filling appeal before CIT(A) - CIT(A) dismissi...
H: Demand of custom duty and imposition of penalty - non payment of duty ...
H: Import of Alkalised Cocoa Powder from Malaysia - Denied FTA benefit - ...
H: Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962...
H: Misdeclaration in the quantity of goods imported - enhancement of the ...
H: Maintainability of appeal - non-prosecution of the case - matter adjou...
H: Professional Misconduct by CA - Liability of the Engagement Partner (E...
F: CMP 08 and Annual return
F: Addition of unaccounted supplies in the Returns
A: Roving Judgements!
A: Assessee would be considered as electronic commerce operator when digi...
F: Section 17(2) Rule 42
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
F: Penalty under Section 73(1) of CGST Act, 2017
F: QUANTUM OF PENALTY UNDER THE IGST ACT
F: refund of amount deposited through DRC-03
F: ITC of FY 2017-18 blocked
F: Export Services without LUT
A: DISTINCTION BETWEEN DEATH OF PLAINTIFF AND DEFENDANT DURING PENDENCY O...
A: A Comprehensive Guide to Inter-State and Intra-State Supply
A: Intermediary Services Nexus with Export of Services