Accrual of interest - diversion by overriding title - transfer ...

Income Tax

April 28, 2018

Accrual of interest - diversion by overriding title - transfer of income - additional interest income belongs to the assessee or not - assessee had acted only as a broker and could not claim any ownership on the sum payable to the PSUs - the said sum cannot be termed as the income of the Respondent. - SC

View Source

← Previous Next →

Accrual of interest - diversion by overriding title - transfer ...

Income Tax

April 28, 2018

You may also like:

Diversion by overriding title in respect of infrastructure contribution untenable or not – the 'infrastructure funds' as a separate entity, independent of assessee is a...

Diversion of income by overriding title - amount paid by the assessee to wife of deceased partner of the firm - deduction allowed - AT

Diversion by overriding title - maintaining an "infrastructure fund" to which a fixed portion of its receipts is credited and out of which infrastructure related...

Capital Gains - diversion of income by overriding title - the theory of real income cannot be applied to allow deduction to the assessee which is otherwise not...

Diversion of income by overriding title - obligation of attached to income or to its source - trading receipt or not - Matter remanded back to CIT(A) to readjudicate the issue - SC

Deduction u/s 37 - Provision for Suraksha Fund - Suraksha Fund created by the order of Office of the Registrar, Co-operative Societies, Rajasthan - diversion by...

Registration under Section 12A - diversion of income by overriding title - Wwhatever the assessee does out of the grant and interest accrued can only be said to be...

Profit sharing agreement - Diversion of income by overriding title or mere application of income - the assessee has been obligated by virtue of the agreement to divert...

Diversion of income by overriding title - merely because the moneys flow through the assessee, it cannot be automatically inferred that it is income in the hands of the...

Taxability of capital gain - Diversion of income - mortgage by deposit of title deeds, the mortgagee, Bank does not acquire title, much less overriding title to the...

Quick Updates: