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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Adjustment u/s 115JB - remuneration received from the ...

Income Tax

April 16, 2019

Adjustment u/s 115JB - remuneration received from the partnership firms and credited to Profit and Loss account - no specific adjustment provided under the Explanation to Section 115JB - will form part of book profit

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  1. Denial of claim of deduction of partnership remuneration and interest - the status of appellant has to be taken as AOP - no genuine partnership firm was in existence - AT

  2. Disallowance of remuneration/ commission - drawing remuneration from partnership firms - there is no law (Income tax & Partnership Act) which prohibits a person to work...

  3. Revision u/s 264 - requirement to get accounts audited u/s 44AB - determination of turnover - inclusion of remuneration from the partnership firm in the gross receipt...

  4. Dissolution of partnership - taxability of sum received by a partner - Any amount paid to a partner as his share on dissolution of the partnership firm cannot be...

  5. MAT computation - share of profit from the partnership firm was sought to be excluded while computing the book profits u/s.115JB by treating it as capital receipt - the...

  6. TDS u/s 192 - commission paid to partner - considering the provisions of Explanation 2 to Section 15 of the Act which includes salary, bonus, commission or remuneration...

  7. Setoff / adjustment of interest expenditure with interest received from partnership firm - There is direct link with the loan creditors and the capital introduced in the...

  8. Characterization of interest income from the partnership firm as business income - Presumptive income @8% u/s 44AD - Interest and salary received by the assessee from...

  9. Disallowance of remuneration paid to working partners - instead of specified remuneration in the partnership deed, it is linked to provisions of section 40(b)(v) income...

  10. Additions u/s 68 - Unsecured loans - partnership firm - Making addition of unsecured loans relating to the partnership firm in the hands of the assessee is bad in law...

 

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