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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Income computed under Section 115J for the period prior to ...

Income Tax

May 8, 2017

Income computed under Section 115J for the period prior to enforcement of Section 115JA and Section 115JB would not attract interest u/s 234B and 234C - HC

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  1. MAT - Interest u/s 234B and 234C shall be payable on failure to pay advance tax in respect of tax payable under Section 115JA/115JB.

  2. MAT - Interest under Sections 234B and 234C shall be payable on failure to pay advance tax in respect of tax payable under Section 115JA/115JB.

  3. Assessee was liable to pay interest u/s 234B and 234C of the Act in respect of tax determined on the basis of Section 115JA - HC

  4. Assessment u/s 115JA - MAT - Levy of interest u/s 234B and 234C on retrospective levy of tax - Interest cannot be levied with retrospective effect - HC

  5. MAT - Rectification of mistake - Deduction of prior period items from book profit - section 115JA - HC

  6. Charge of interest u/s 234B and 234C – “assessed tax“ is defined to mean the tax assessed on regular assessment which means the tax determined on the application of...

  7. Reduction or waiver of interest charged under section 234A/234B/234C - Scope and Power

  8. Levy of interest u/s 234B and u/s 234C - MAT - Book Adjustments - Section 115J/115JA - assessee cannot seek to escape the mandatory levy being fastened on it under the...

  9. Refusal to waive interest u/s 234A, 234B and 234C - disallowance for want of deduction of tax at source u/s 40(a)(ia) - interest cannot be waived - HC

  10. Mat credit – MAT credit should be given before charging interest under Sections 234B and 234C of the Act - HC

 

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