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Income Tax - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

Voluntarily surrendered income during survey u/s 133A - the ...


Party Surrenders Additional Income in Section 133A Survey, Must Be Classified as Business Income.

November 5, 2011

Case Laws     Income Tax     AT

Voluntarily surrendered income during survey u/s 133A - the additional income declared during the course of survey, has to be treated as business income .... - AT

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  10. Rectification proceedings u/s. 154 - Unexplained investment addition u/s 69 - The case involved the treatment of surrendered undisclosed income under the head of...

  11. Income surrendered during survey - Levy of higher rate of tax u/s 115BBE - the income surrendered during the course of survey cannot be brought to tax under the deeming...

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