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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Sale of TDR rights – the TDRs have a direct nexus with the ...

Income Tax

September 4, 2014

Sale of TDR rights – the TDRs have a direct nexus with the business of the assessee and cannot be treated as any other source of income - AT

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  1. Addition of different amounts made towards amount received for sale of Transferable Developmental Rights (TDR) - Income or current liability - assessee’s income from TDR...

  2. Addition made on account of bogus purchases - there cannot be a direct nexus between purchases and sales - in favour of assessee. - AT

  3. Excess stock found during survey - search conducted u/s 133A - the excess stock found during search is nothing but business stock carried on by assessee which is not...

  4. LTCG - Receipt of additional amount towards TDR - treatment to receipt of consideration the appellant ceased to be the owner of the property - compensation received for...

  5. Interest income from temporary advancement of funds - interest received by the assessee cannot be treated as income from business and it has to be treated as income...

  6. Levy of GST - taxable supply or not - sale of Transferable Development Rights (TDR)/ Floor Space Index (FSI) received as consideration for surrendering the joint rights...

  7. Capital gain on sale of Floor Space Index(FSI)/transfer of development rights(TDR) - FSI/TDR rights have accrued in favour of the assessee following promulgation of...

  8. Allowability of deduction u/s 37(1) of the Act - Amount of service tax included with interest – expenses have direct nexus with the business operation - expense allowed - HC

  9. Deduction u/s.80-IB(10) - unrecorded income towards on money - income disclosed by the assessee treated as income of the assessee from the business and not as from other sources

  10. Computation of deduction u/s 80IA - eligible business shall be treated as the only source of income- Assessee is eligible to deduction without adjustment of loss of other unit.

 

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