Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Clubbing of income - salary paid to the assessee’s wife - the ...

Income Tax

November 22, 2016

Clubbing of income - salary paid to the assessee’s wife - the payment made by the assessee to his wife would not qualify for the benefit of proviso to Section 64 (1)(ii) - HC

View Source

 


 

You may also like:

  1. Deduction on account of salary paid to wife - addition confirmed even though assessee’s wife was in possession of technical qualification - HC

  2. Addition u/s 40A(2)(B) - payment to related person - Salary to wives of the partners of the firm - Ld. A.O has not made any efforts in this regard and without making any...

  3. Clubbing of income u/s 64 - Additions of Sale proceeds of the land belonging to the assessee’s wife claimed to be credited to the assessee’s bank account - Wife has no...

  4. Clubbing of Income - Addition of Rental Income earned by the Spouse of the Assessee, in the hands of the Assessee, U/s 64 - The ld. CIT(A)’s contention that the husband...

  5. Clubbing of income of wife u/s 64 - It Tribunal held that since the income of the Assessee's wife had been accepted in her hands by the Department in scrutiny...

  6. TDS u/s 192 - Salary - Payments of collected tips made in the manner would not be payments made “by or on behalf of” an employer - appellants are outside Section 192 - SC

  7. CENVAT credit - Golf Club Membership is not related to the assessee's business and therefore, they are not entitled to the CENVAT credit of service tax paid on club...

  8. Exemption u/s 11 - salary payments to the specified persons u/s 13(3) - As the salary had been paid to the specified persons against the services provided by them the...

  9. Penalty under section 271C - failure to deduct tax on payment made on account of salary - No contumacious conduct can therefore be attributed to the assessee - No penalty - AT

  10. Assessment of income from house property - Co-ownership of property - the property has been purchased by husband and wife in co-ownership jointly. The assessee is not a...

 

Quick Updates:Latest Updates