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

Stay of recovery of demand - Addition u/s 68 - Taxing capital ...

Income Tax

December 28, 2018

Stay of recovery of demand - Addition u/s 68 - Taxing capital gains claimed by the assessee as exempt u/s. 10(37) - assessee has been unable to establish a prime facie case - No stay.

View Source

 


 

You may also like:

  1. Disallowance of capital gains - AO was wrong in treating this transaction as ‘income from other sources’ and making disallowance u/s 68, instead of capital gains as...

  2. Addition u/s 68 of the Income Tax Act - capital introduced by the partner - the partner who introduced the capital has confirmed and owned the same – no addition - AT

  3. There was a genuine transaction of purchase and sale of shares on which assessee has earned Long Term Capital Gain, and therefore, such Long Term Capital Gain cannot be...

  4. Addition made u/s 68 - availability of opening capital balance cannot be discounted altogether - it may not be proper to altogether reject the claim of savings from past...

  5. Bogus LTCG - Addition u/s 68 - Long Term Capital Gain claimed exempt u/s. 10(38) denied - primary onus to prove - Capital gain earned by the assessee cannot be held as...

  6. Stay of Demand of tax raised u/s 143(3)/144B - Additions u/s 68 - Since it is apparent that the demand raised is untenable, we find that the present petition is a fit...

  7. Addition towards LTCG on sale of house property - co-ownership - he entire capital gains cannot be taxed in the hands of assessee - AT

  8. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

  9. Stay of demand - Addition u/s 68 - the Appellate Authority did not even deem it appropriate to decide the said application even when the Petitioner claims that a prayer...

  10. Addition u/s 68 - unexplained amounts received towards Share Capital money - entry operators - HC

 

Quick Updates:Latest Updates