Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Refund of EDD - Period of limitation - Appellant...     TaxTMI    Penalty u/s 270A - allegation of misreporting as...     TaxTMI    Estimation of income - bogus purchases - The...     TaxTMI    Rejection of application for registration u/s...     TaxTMI    Condonation of delay - substantial delay of 166...     TaxTMI    Unexplained cash credit u/s 68 - The Court...     TaxTMI    Validity of Reassessment notices issued unsigned -...     TaxTMI    Demand of late fee u/s 47(1) of the CGST / SGST Act...     TaxTMI    Validity Of Order passed u/s 73 - Denial of ITC...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     TaxTMI    Computation of short term capital gain - allowable...     TaxTMI    Denial of benefit u/s 115BAA - while filing its...     TaxTMI    Unexplained Cash Credit u/s 68 - Authenticity of...     TaxTMI    Interest and penalty liability - Petitioner...     TaxTMI    Validity of Service of notice u/s 74(5) instead of...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Depreciation on HFT or AFS - investments Held for Trading (HFT) ...

Income Tax

January 19, 2019

Depreciation on HFT or AFS - investments Held for Trading (HFT) and Available for Sale (AFS) - Amortization of premium over the period remaining to maturity. - AO shall first determine the issue whether these securities are identifiable under category HFT or AFS, and if yes, then depreciation is to be allowed

View Source

 

← Previous Next →

 

You may also like:

  1. Depreciation relating to Held to Maturity (HTM) investments - When there is no distinction between the three categories of securities viz.,HTM, AFS and HFT. The assessee...

  2. Assessee Bank is entitled to value all the investment at cost prices or market value whichever is lower by treating such investment as stock-in-trade, thus depreciation...

  3. Real estate companies can also hold separate port folio of land as stock in trade and as investment port folio; the sale of investment portfolio is always taxed as...

  4. Claim of exemption u/s 10(38) on sale of share on capital gains earned on it - Conversion of stock in trade of shares into investment - benefit of exemption allowed - HC

  5. Depreciation on securities - if the assessee has consistently treating the value of investment for more than two decades as investment as stock-in-trade and claim...

  6. Foreign investment in Single–Brand Product Retail Trading/Multi-Brand Retail Trading/Civil Aviation Sector/Broadcasting Sector/Power Exchanges - Amendment to the Foreign...

  7. Carry forward of investment allowance - unabsorbed depreciation of Amalgamating Company - Section 72A - Claim allowed - HC

  8. Depreciation - nature of Industrial Investment Promotion Assistance - subsidy receipt should not be reduced from the actual cost of fixed assets for computing...

  9. Unabsorbed depreciation - whether unabsorbed depreciation should be allowed before the allowance of the unabsorbed investment allowance - This scrambled egg cannot be...

  10. Guidelines for determination of allotment and trading lot size for Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs)

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
C: Corrigendum to Public Notice No.01/2024 dated 9th April, 2024 on modif...
C: Relaxation in requirement of intimation of changes in the terms of Pri...
F: sales Against 0.1% GST- if export not done within 90 Days
F: Composition scheme
A: FILING APPEAL BEFORE SUPREME COURT – LOW TAX EFFECT
A: A Simple Analysis of Duty Drawback
A: Can a Registered Person claim an Input Tax Credit of IGST whose Place ...
H: Cancellation of GST Registration - Legal Validity of Retrospective Can...
H: Levy of penalty - goods were undervalued - The High Court, after caref...
H: Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2...
H: Levy of GST - Royalty- seigniorage fee paid by the petitioner to the G...
H: Credit of TDS - Non-reflection of TDS credit in its 26AS statement - T...
H: Foreign Tax Credit u/s. 90 - denial of tax credit paid in the source c...
H: Penalty proceedings for a default committed by a deceased - legal repr...
H: Estimation of income - Bogus purchases - Second reopening assessment p...
H: Revision u/s 263 - Upon examination, the Tribunal found that the Asses...
H: Validity of the assessment order passed u/s 143(3) - Assumption of jur...
H: Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of r...
H: Addition u/s 68 r.w.s. 115BBE - Bogus LTCG - The Tribunal examined the...
H: AO/CPC jurisdiction u/s 143(1) to carry out 43B(a) disallowance - The ...
H: Revocation of the custom broker license - The Tribunal observed that t...
H: Initiation of CIRP - Financial creditor within the meaning of sub-sect...
A: ADDITIONAL GROUNDS OF APPEAL AND ORDER IN APPEAL IN GST
A: Know the Challenges and Issues with GST
C: Framework for Category I and II Alternative Investment Funds (AIFs) to...
A: WRONG FIXATION OF FEES PAYABLE TO INTERIM RESOLUTION PROFESSIONAL
A: MANNER OF FILING APPEAL BY COMMISSIONER
A: Recovery proceedings not to be initiated against the former director o...
A: A simplified GST guide designed for commission agents and brokers.