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    Levy of GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Control of income-tax authorities - U/s 118 -...     TaxTMI    Amendment to Regulation 3.1 of FEMA, Mode of...     TaxTMI    Securities and Exchange Board of India (Investment...     TaxTMI    Securities and Exchange Board of India (Research...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Eligibility for Input Tax Credit - Failure to...     TaxTMI    Levy of penalty @200% - e-way bill which was...     TaxTMI    Levy of interest and penalty - transition of amount...     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 March 2022 Year 2022 This

Assessment of trust as Association of Persons (AOP) - Claim of ...

Income Tax

March 25, 2022

Assessment of trust as Association of Persons (AOP) - Claim of revenue expenditure from the addition of gross receipt - Exemption u/s. 10(23C) denied - appellant trust was not registered u/s 12AA - AO directed to allow the expenditure incurred During the relevant period. - AT

View Source

 

← Previous Next →

 

You may also like:

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

  2. 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

  3. Treatment of assessee trust as an Association of Persons (AOP) - Since it was revocable Trust, the provisions of Sec. 61 to 63 were applicable and the assessee could not...

  4. Assessment of trust - Application of Maximum Marginal rate @ 30% - To be treated as AOP u/s 164 or not - As such subsection (2) of section 164 of the Act provides to...

  5. Assessment of trust as Association of Persons (AOP) - family trust - rate of tax - maximum marginal rate or slab rates - Assessee family trust has only income from other...

  6. Association of person (AOP) - assessment of trust - assessee cannot be taxed as an AOP and that the shares of each beneficiaries are determinate and known and...

  7. Exemption u/s 10(34) - assessee's status of an Association of Persons [ AOP] declaring income of Rs. Nil by claiming the dividend as exempt u/s 10(34) - whether the...

  8. Status of a private discretionary trust - AOP OR Individual - The Ld. CIT(A) has interpreted the meaning of AOP - the subsequent amendment by explanation to section...

  9. 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...

  10. Status of a trust/AOP - Valid status - assessee trust is a revocable trust - provisions of Sec. 61 to 63 of the Act would be applicable to it - there would be no legal...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
C: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: QUANTUM OF PENALTY UNDER THE IGST ACT
F: Input Tax Credit
F: iterest liability
F: gst rule 96(10)
F: Bill To a Overseas Company Supply of goods Locally
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
F: sales Against 0.1% GST- if export not done within 90 Days
H: Levy of maximum penalty - penalty imposed on the basis of technical er...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
H: Benefit of exemption from GST - educational institution or not - The c...
H: Validity of assessment order - non-speaking assessment order - non-app...
C: Portfolio Managers - Facilitating ease in digital on-boarding process ...
H: Maintainability of appeal - appeal dismissed at the admission stage on...
H: Validity of reopening of assessment u/s 147 - The High Court analyzed ...
H: Reopening of assessment - reason to believe - The Court evaluates the ...
C: Framework for administration and supervision of Research Analysts and ...
H: Reopening of assessment - reasons for re-opening within or beyond 4 ye...
H: Validity of Re-assessment proceedings u/s 147 - Earlier the notice for...
H: Rectification of mistake u/s 154 - tax paid on more than one occasion,...
H: Validity of Assessment Order u/s 143(3) once the Resolution Plan is ap...
H: TDS u/s 194I - Transit Rent payable by the developer/ builder as Hards...
H: Validity of assessment made u/s 147 instead of u/s. 153C - Addition as...
H: Income deemed to accrue or arise in India - FTS/FIS - receipts pertain...
H: Disallowance of raw material consumption - rejection of the books of a...
C: Facilitating collective oversight of distributors for Portfolio Manage...
H: Disallowance u/s 14A r.w.r. 8D - no proper recording of satisfaction b...
A: Roving Judgements!
A: Assessee would be considered as electronic commerce operator when digi...