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 December 2018 Year 2018 This

Deduction u/s 54F - purchase of land with constructed shed ...

Income Tax

December 25, 2018

Deduction u/s 54F - purchase of land with constructed shed measuring 100 sq.ft. of ACC sheet roofing and without electricity and water. - whether the Assessee can be said to have purchased “a residential house” - Held Yes

View Source

 


 

You may also like:

  1. Transfer pricing adjustments - associated enterprise - the transactions between the assessee [ IJMII Integrated Township Development Co. Pvt. Ltd] and IJMII do not fall...

  2. Whether Tata Teleservices (Maharashtra) Ltd. and Tata Consultancy Services Ltd. are group companies under FTP.

  3. 100% EOU - appellants claimed that cement is capital goods and, therefore, they were entitled to the benefit of duty paid on cement under Notification No. 1/95 - No exemption - HC

  4. Mesne profits - Lease in favour of NTPC Ltd expired. However. NTPC Ltd. did not vacate the premises. - The suit for eviction was decreed. Mesne profits @Rs.40/- per sq....

  5. Disallowance towards Client Maintenance Charges - ‘related party’ - ICICI Bank Ltd. does not fall in the definition of ‘related party’ in terms of Section 40A(2)(b) of...

  6. Refund - price revision clause - valuation - Excess payment of duty - supply of LPG Cylinders to IOC Ltd. and HPC Ltd. - Unjust enrichment - refund allowed - AT

  7. Amounts received before 1st April, 2014 shall not be treated as deposits subject to discloser in the notes to its financial statement in case of Pvt. Ltd. Companies -...

  8. Service tax liability - Franchise service - The offering of M/s Shri Sai Transport and Courier Pvt Ltd to its customers are the services associated with Maharashtra...

  9. Claim of deduction u/s 80IC - Packaging of Horlics, Boost for Glaxo Smithkline Consumer Healthcare Ltd. amounts to manufacture or not u/s 2(29BA) – deduction allowed - AT

  10. TDS u/s 195 - non-deduction of TDS u/s 40(a) (i) - assessee company is a subsidiary company of its parent company in Japan - the appellant is not the PE of Mitusi & Co....

 

Quick Updates:Latest Updates