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 June 2014 Year 2014 This

Accrual of incentives - Addition u/s 28(iii)(c) of the Act – ...

Income Tax

June 19, 2014

Accrual of incentives - Addition u/s 28(iii)(c) of the Act – Hypothetical income of the incentive on Advance License – Assessee has discontinued its manufacturing operations - no addition - AT

View Source

 


 

You may also like:

  1. Addition u/s 28(iv) or 43(1) - Receipt of Special Redistributors' Incentive - The amount of incentive received by the assessee from M/s. Usha International Ltd....

  2. Capital investment - petitioner's unit entitled to get capital investment incentive/subsidy as Category (III) Mega Industrial Unit i.e. loss making, existing and...

  3. GST Rates - HSN Code - sale of Export Incentives Licences like MEIS, SEIS and IEIS - MEIS etc. fall under heading 4907 and attract 12% GST.

  4. Accrual of income - real income - since the basis, modality and the amount on which the capacity charges, deemed generation charges and capacity Index Incentives were to...

  5. Revenue or capital receipt - sales tax subsidy/incentive under the Package Scheme of Incentives Scheme, 1993 - The High Court held that the sales tax subsidy/incentive...

  6. Additions towards Entry Tax Exemption - As held in the various decisions, it is not relevant what mechanism was adopted by the State Govt. to award the incentive, but...

  7. Business Auxiliary Service - target incentives not liable to service tax - AT

  8. Package of relief and incentives for exporters with immediate affect

  9. Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

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

 

Quick Updates:Latest Updates