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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

The Tribunal has been consistently holding that Government ...

Income Tax

October 4, 2016

The Tribunal has been consistently holding that Government Securities held under HTM category are part of stock-int-rade and allowed the amortization of premium on such Securities held under HTM category. - AT

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  1. Depreciation relating to Held to Maturity (HTM) investments - When there is no distinction between the three categories of securities viz.,HTM, AFS and HFT. The assessee...

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

  3. ‘Fully Accessible Route’ for Investment by Non-residents in Government Securities - Circular

  4. Revision in Haircut on Central Government Securities (G-Sec) accepted as Collateral

  5. Investment by Foreign Portfolio Investors (FPI) in Government Securities - Medium Term Framework – Review - Circular

  6. Investment by Foreign Portfolio Investors (FPI) in Government Securities Medium Term Framework – Review - Revision of Limits

  7. Government securities are not securities of a body corporate - service tax liability does not arise on Underwriting Fee or Underwriting Commission received by the...

  8. Shifting loss incurred at the time of shifting of securities from AFS to HTM category - The said shifting loss is squarely allowable as deduction. But the assessee had...

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

  10. Broken period interest for the purchase of securities - the securities formed part of the stock in trade and therefore, the broken period interest paid should be allowed...

 

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