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 December 2013 Year 2013 This

When the AO determines the tax payable he has to give credit for ...

Income Tax

December 9, 2013

When the AO determines the tax payable he has to give credit for all taxes paid either by way of deduction at source, advance tax, self-assessment tax or tax paid otherwise which would include or which cannot exclude tax credit under Section 115-JAA( - HC

View Source

 


 

You may also like:

  1. Credit of Dividend Distribution Tax u/s 115-O - The AO, in preparing the statement of assessed total income, computed the DDT payable but did not adjust the DDT already...

  2. Interest payable u/s 234B for the purpose of adjustment against the tax paid u/s 140A has to be computed with respect to assessed tax determined on the basis of total...

  3. Service tax liability - AO has shown sympathy to the persons who is liable to pay the tax - Notice given to AO to explain his role - HC

  4. MAT - Interest u/s 234B and 234C shall be payable on failure to pay advance tax in respect of tax payable under Section 115JA/115JB.

  5. MAT - Interest under Sections 234B and 234C shall be payable on failure to pay advance tax in respect of tax payable under Section 115JA/115JB.

  6. CENVAT credit - place of removal - warehouse situated outside India - Since tax was not, in the first instance, payable and the appellants merely have taken credit of...

  7. CENVAT Credit - Since tax was not, in the first instance, payable and the appellants merely have taken credit of what was not payable by them, the impugned demand cannot...

  8. CENVAT Credit - service tax paid by job-worker - The credit of tax “paid” is available to the recipient and the law does not talk about the tax payable. As such, the job...

  9. MAT - deduction of Rebate u/s 88E while calculating the tax liability of the assessee for minimum alternative tax u/s 115JB - when the total income is assessed and the...

  10. TDS - assessing authority has issued certificates authorizing the payment without deduction of tax - payer cannot be treated as an assessee in default even if tax is...

 

Quick Updates:Latest Updates