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    Highlights
    All› Income Tax › Income Tax - 2014
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    December 31, 2014   Case Laws Income Tax
    Contributions to cooperative societies for flat transfers not taxable under mutuality principle.
    December 31, 2014   Case Laws Income Tax
    Assessing Officer's Power Limited in Setting Rent for Government-Leased Properties Due to Safety and Security Needs.
    December 31, 2014   Case Laws Income Tax
    Assessing Officer Wrongly Disallowed Expenses Without Proof of Inflation in Manufacturing and Trading Costs.
    December 31, 2014   Case Laws Income Tax
    Coffee Plantation Income Assessment Upheld: CIT(A) Decision Stands Due to Insufficient Evidence from Assessee.
    December 31, 2014   Case Laws Income Tax
    Foreign Companies Taxed on Profits in India Only with Permanent Establishment per Indo-USA DTM Agreement.
    December 31, 2014   Case Laws Income Tax
    Tax Interpretation Favors Taxpayer in Ambiguity, Emphasized by Case Law on Income Tax Issues.
    December 31, 2014   Case Laws Income Tax
    No Penalty for Filing Delay: Section 271(1)(b) Exemption Granted Due to Search Operation Document Hold.
    December 30, 2014   Case Laws Income Tax
    Transfer of Development Rights Didn't Change Possession or Generate Taxable Income for Assessee.
    December 30, 2014   Case Laws Income Tax
    High Court Confirms Deduction of Interest Expense on Borrowed Funds u/s 36(1)(iii) in Business Dealings Case.
    December 30, 2014   Case Laws Income Tax
    Assessee's Accounting Method for Interest on NPAs Results in Zero Net Taxable Income: Legal Implications Explored.
    December 30, 2014   Case Laws Income Tax
    Assessees using customer-supplied materials for manufacturing qualify for deductions u/s 80IB of the Income Tax Act.
    December 30, 2014   Case Laws Income Tax
    Expenditure for Managing Director's Granddaughter's Education Not Considered Business Expense by Assessee.
    December 30, 2014   Case Laws Income Tax
    Disagreement with Assessee's Submission Not Grounds for Penalty u/s 271(1)(c) of Income Tax Act.
    December 30, 2014   Case Laws Income Tax
    Assessee Claims Bill Realization Timing in Same Fiscal Year Doesn't Affect Mercantile Accounting Method Choice.
    December 30, 2014   Case Laws Income Tax
    Section 271(1)(c) Penalty Upheld: Assessee Fails to Explain Cash Credit from Share Application Money.
    December 29, 2014   Case Laws Income Tax
    High Court Confirms: Movie Distribution Exempt from Section 194C Tax Deduction Requirement.
    December 29, 2014   Case Laws Income Tax
    Interest Charges u/ss 234B & 234C Apply to "Assessed Tax," Including Calculations u/s 115J/115JA.
    December 29, 2014   Case Laws Income Tax
    High Court Upholds Estimation of Washing Loss in Salt Production Due to Lack of Documentary Evidence by Assessee.
    December 29, 2014   Case Laws Income Tax
    Satellite Rights Payments Not Royalty; Section 194J TDS Provisions Inapplicable.
    December 29, 2014   Case Laws Income Tax
    Unabsorbed Depreciation Can Offset Rental Income Classified as Other Sources After Business Closure.

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      Income Tax

      Addition of interest on NPA - assessee has credited the gross...

      Assessee's Accounting Method for Interest on NPAs Results in Zero Net Taxable Income: Legal Implications Explored.

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      Income TaxDecember 30, 2014Case LawsAT
      Addition of interest on NPA - assessee has credited the gross amount of interest on credit side of the Profit & Loss Account and simultaneously shown on the debit side of the Profit & Loss Account, the amount of interest on NPAs - net effect of the said presentation is the same - no addition - AT
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