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 2018 Year 2018 This

Exemption u/s 10(34) - If a certain income is exempt at the ...

Income Tax

November 27, 2018

Exemption u/s 10(34) - If a certain income is exempt at the hands of receiptant by virtue of statutory provision, unless a provision is made in the statute itself, such exemption cannot be withdrawn only because the payer has not paid tax.

View Source

 


 

You may also like:

  1. Whether income of VCF shall be exempt only to the extent it is from the investment in venture capital undertaking ? - Exemption under section 10(23FB) and exemption...

  2. Disallowance of exemption claimed u/s 10(34) on Dividend income - the conditions laid down u/s 115-O to avail the exemption u/s 10(34), is to be complied with at the...

  3. Benefit exemption from income tax - insurance business - the assessee is entitle to claim exemption under section 10(15) towards interest income from tax free bonds,...

  4. Set off of deemed dividend against actual dividend paid by certain companies - dividend distribution tax as per section 115-O is in respect of dividend covered u/s...

  5. Exemption u/s 10(34) - assessee's status of an Association of Persons [ AOP] declaring income of Rs. Nil by claiming the dividend as exempt u/s 10(34) - whether the...

  6. Revision u/s 263 - Erroneous or prejudicial of revenue - AO allowed the Exemption u/s. 10(34) - Insurance business - Dividend income - The order passed by the AO...

  7. Income from hoarding whether income from business or income from other sources - income of Municipal Corporation - taxable as income from other sources and exempt u/s 10(20) - HC

  8. Exemption u/s 10(34) - dividend income received by SARA fund - When the company with which SARA Fund has been invested, had already paid additional income tax on the...

  9. Denial of exemption u/s 11 - the income which is exempt u/s 10 cannot be brought to tax by virtue of sections 11 and 13 of the Act because no such pre condition is...

  10. Exemption from specified income U/s 10(46) – ‘Godavari River Management Board, Hyderabad’ notified - Notification

  11. Denial of benefit of Exemption from SAD - import of pig hair bristles which were exempted from sales tax - benefit of exemption Notification No. 34/98-Cus not available - SC

  12. Assessment u/s 153A - benefit of exemption u/s 11 - Bogus purchases - even if the benefits of section 11 is denied than too there can be no income of the appellant trust...

  13. Benefit of accumulation of income u/s.11(2) - denial of claim on non-submission of Form No.10 along with return of income - In this case, the assessee claims that...

  14. No TDS required to be deducted from the payment made to any corporation whose income is exempt under section 10(26BBB) since their income is anyway exempt - Circular

  15. Entitlement to exemption u/s 10(34) - When the company with which SARA Fund has been invested, had already paid additional income tax on the earned dividend as required...

 

Quick Updates:Latest Updates