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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Amortization of premium paid on investments under "held to ...

Income Tax

May 28, 2015

Amortization of premium paid on investments under "held to maturity category" - assessee is entitled to the amortization of security premium, as claimed - HC

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  1. Disallowance of investment written off - assessee has made investment in the HTM category as per the guidelines laid down by the RBI and claimed amortization of premium...

  2. Amortization of lease premium paid by the appellant - Whether lease premium paid Noida Authority is to be treated as advance rent? - HC

  3. Depreciation on HFT or AFS - investments Held for Trading (HFT) and Available for Sale (AFS) - Amortization of premium over the period remaining to maturity. - AO shall...

  4. Disallowance of amortization of premium on investment in Government Securities Held to Maturity (HTM) - amortization on purchase of Government securities was made as per...

  5. Investment by Foreign Portfolio Investors (FPI) in Debt - Relaxations - Exemption from the limit on short-term investments till maturity or sale of such investments in...

  6. In case of banks, the premium paid in excess of face value of investments classified under HTM category which has been amortised over the period till maturity is...

  7. Disallowance of amortization of premium on leasehold land - Looking to the nature of the advantage which the assessee obtained in a commercial sense, the expenditure...

  8. Disallowance of payment of premium under “Keyman Insurance Policy – maturity or surrender amount under the Keyman Insurance Policy was not exempted but taxable under...

  9. Claim of deduction (expenditure) on account of Premium payable on redemption of debentures - Following the decisin of SC wherein it was held that, "the liability to pay...

  10. In case of banks, the premium paid in excess of face value of investments classified under HTM category which has been amortised over the period till maturity is...

 

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