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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Assessment of partnership firm as AOP - non filing of ...

Income Tax

December 9, 2015

Assessment of partnership firm as AOP - non filing of partnership deed - the provision of section 184(2) is not mandatory and is only directory as the similar language has been used u/s 80IA(7) - assessee be assessed as ‘firm’ not as ‘AOP’ - AT

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  1. Status of the partnership firm treated as AOP - partnership deed is executed on an inadequate stamp paper - Department is accepting all the genuineness of existence of...

  2. Denial of claim of deduction of partnership remuneration and interest - the status of appellant has to be taken as AOP - no genuine partnership firm was in existence - AT

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  4. Unexplained bank deposit - ingenuity of firm - AO doubted that the partnership deed was not registered - that cannot be made a basis for not treating the firm as a genuine - AT

  5. Dis-allowance u/s 14A of notional interest paid on loan taken for capital contribution in partnership firm - partnership firm - provisions of section 14A are not...

  6. Assessment of partnership firm as AOP - compliance with the provisions of Section 184 - even though, in a registered partnership firm though names of five partners...

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  8. GUIDELINES FOR CONVERSION OF COST ACCOUNTANTS FIRMS (PARTNERSHIP/PROPRIETARY) INTO LIMITED LIABILITY PARTNERSHIPS

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  10. Additions u/s 68 - Unsecured loans - partnership firm - Making addition of unsecured loans relating to the partnership firm in the hands of the assessee is bad in law...

 

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