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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Provisions of section 115JB were applicable and that the ...

Income Tax

December 15, 2015

Provisions of section 115JB were applicable and that the amendment was prospective in nature. The Tribunal could not have ta ken a different view after relying upon the judgment in the case of State Bank of Hyderabad Vs. DCIT - HC

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  1. Cenvat Credit - Supply to SEZ - Amendment to rule 6 - whether retrospective or prospective - the amendment is clarificatory in nature - held as retrospective - HC

  2. Refund of education cess - export - rebate of duty - amendment is prospective or retrospective – held that amendment is retrospective in nature - refund of education...

  3. Book adjustments u/s 115JB - Insurance company - Minimum alternate tax (MAT) - these companies cannot be treated differently for the purpose of sec. 115JB - provisions...

  4. MAT applicability - Provisions of sec.115JB are not applicable to the banking company - AT

  5. Insertion of Explanation in the notification no. 16/97 CE - Whether Retrospective of Prospective - Whether Clarificatory or declaratory - held as prospective in nature - HC

  6. Deduction u/s 80IB - housing project - sale of flats to family members - application of restriction with retrospective effect or with prospective effect i.e 1.4.2010 -...

  7. Capital gain computation - There was an amendment under the provisions of section 55A where the word ‘variance’ was inserted but such amendment is applicable with effect...

  8. Interest u/s 234B - scope of amendment in section 209 - entire payment received by the assessee from India was subject to TDS hence no interest is chargeable - The...

  9. MAT applicability - The provisions of section 115JB of the act are not applicable in the case of the Banks and the amendment brought in section 115JB of the Act read...

  10. MAT - Addition of Book Profits u/s 115JB – Dividend Stripping u/s 94(7) - The Explanation (f) of Section 115JB was clearly applicable in case of the appellant - AT

 

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