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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Mark-to-market loss treated as contingent loss - no prudent ...

Income Tax

January 27, 2014

Mark-to-market loss treated as contingent loss - no prudent trader would care to show increased profits before actual realization - the addition made by the AO deleted - AT

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  1. Disallowance on account of 'mark to market loss' on F&O transaction - additions deleted - AT

  2. Allowing mark to market loss on account of outstanding forward contract liability - the forward contract transactions so entered during the course of regular business...

  3. Mark to market loss - Contingent loss or not - Unrealized foreign exchange forward contract losses - 'mark to market' loss on such future and forward contracts are not a...

  4. Loss on account of mark to market - Business Expenditure - even though the loss has not finally crystallized if as per prudent and regular system of accounting, the loss...

  5. Revision u/s 263 by CIT-A - AO’s order is not erroneous and prejudicial to the interest of revenue since mark to market loss incurred by Company on revaluation of...

  6. "Mark to Market” loss - AO did not disallow the claim of loss but CIT(A) disallowed the claim of loss - In the absence of any fact with regard to the nature of the said...

  7. Disallowing of loss on shares - method of valuation of shares at cost or market price - Since the assessee has himself treated the same as investment, no trading loss...

  8. Disallowance of foreign exchange fluctuation loss - mark to market loss - There is hardly any quarrel on such DRP’s directions are binding on an Assessing Officer u/s...

  9. Determination of Arm's Length Price - Marketing agent arrangement –TPO was right in adding a markup as not independent and prudent entrepreneur will provide any service...

  10. Marked to market loss on derivatives - the derivative transaction in respect of which it has claimed mark to market loss comes within the exception as per Clause (d) of...

 

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