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 January 2019 Year 2019 This

Status of the assessee - Association of persons OR firm - ITAT ...

Income Tax

January 18, 2019

Status of the assessee - Association of persons OR firm - ITAT affirmed the status of the assessee as AOP - The registration as a firm, inclusive of all the entities carrying on business in common, being not established by the assessee.

View Source

 


 

You may also like:

  1. Status of society - Artificial Juridical Person (AJP) or Association of persons (AOP) - Once a body/society is incorporated under a statute, it becomes juridical person - HC

  2. Whether serving a fresh notice is necessary for the purpose of making an assessment on the body of individuals where an assessment was reopened in the status of...

  3. Status of the assessee as ‘Company’ or in the status of “An association of Persons” - The definition of ‘Company’ under the Income Tax Act, 1961 is given u/s 2(22A) of...

  4. Formation of Association of persons (AOP) - The internal division of responsibility by the consortium members and the recognition thereof cannot dislodge the legal...

  5. Income from inherit property - Status of three brothers - Individual status or Association of persons (AOP) - This basic test to determine the status of AoP is absent...

  6. Addition of interest income - assessee is a resident welfare association (RWA) having status of association of persons (AOP) under the Income-Tax Act - as rightly...

  7. Disallowance on claim made u/s 40(b) - whether status of the firm has to be treated as Association of Persons and thus the claim of expenses on interest and remuneration...

  8. Jurisdiction u/s 263 of the Act – Exemption u/s 11 and 12 - action of the assessing authority in treating the assessee as an association of persons - HC

  9. Status of assessee as "AOP" instead of "partnership firm" - The assessee firm was comprised of four individual partners who were representing their respective firms -...

  10. Dishonor of Cheque - scope of the term "other association of individuals" in case of a joint liability of two or more persons - Two private individuals cannot be said to...

 

Quick Updates:Latest Updates