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    Highlights
    All› Income Tax › Income Tax - 2016
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    December 30, 2016   Case Laws Income Tax
    Club Membership Security Deposits: Refundable Under Conditions; Classified as Capital Receipt for Tax Purposes.
    December 30, 2016   Case Laws Income Tax
    DRP Rules Loan to Subsidiary at 247 Basis Points Above LIBOR is Arm's Length, Citing Indian Banks' Practices.
    December 30, 2016   Case Laws Income Tax
    Manufacturers of Injection Blow Molding Machines Can Deduct u/s 10B Before Set-Off of Losses and Depreciation.
    December 30, 2016   Case Laws Income Tax
    Section 14A Disallowance Not Applicable: No Dividend Income, Strategic Investments in Subsidiaries Only.
    December 30, 2016   Case Laws Income Tax
    CIT(A) Failed to Issue Proper Notice on Section 40(a)(ia) Issue, Violating Section 251(2) Provisions.
    December 30, 2016   Case Laws Income Tax
    Court Upholds Interest Liability for TDS Failures u/s 201(1A) Despite Nil or Loss Returns by Payee.
    December 29, 2016   Case Laws Income Tax
    Share Buyback Costs Classified as Revenue Expenses Due to Lack of Permanent Capital Structure Change.
    December 29, 2016   Case Laws Income Tax
    Capital Increase from Jewelry Revaluation u/s 28(iv) Not Taxable Due to Corrected Auditor Error.
    December 29, 2016   Case Laws Income Tax
    Income Tax Officer barred from reopening assessments for 1999-2000 and 2000-2001 due to pre-amendment Section 142A.
    December 29, 2016   Case Laws Income Tax
    Court Rules Sections 36 and 43-B of Income Tax Act Not Mutually Exclusive for Provident Fund, ESI Deductions.
    December 29, 2016   Case Laws Income Tax
    Retrospective Tax Amendments u/s 195 Don't Require Payers to Deduct TDS Retroactively on Past Payments.
    December 29, 2016   Case Laws Income Tax
    Court Allows Set Off of Unabsorbed Depreciation Against House Property Income u/s 32(2) of Income Tax Act.
    December 28, 2016   Circulars Income Tax
    Explaining Taxation & Investment under Pradhan Mantri Garib Kalyan Yojana, 2016: Compliance, Penalties, and Economic Reform Goals.
    December 28, 2016   Case Laws Income Tax
    Penalty u/s 271(1)(c) Invalidated Due to Lack of Specific Charge Notification to Taxpayer by Department.
    December 28, 2016   Case Laws Income Tax
    Assessing Officer Lacks Jurisdiction; Scrutiny Assessment Order Deemed Invalid.
    December 28, 2016   Case Laws Income Tax
    Granite purchase payment allowed u/r 6DD(k) despite cash insistence, overriding Section 40A disallowance.
    December 28, 2016   Case Laws Income Tax
    Appeal Allowed: No Willful Concealment of Income by Deceased u/s 271(1)(c) of Income Tax Act.
    December 28, 2016   Case Laws Income Tax
    Tax Credit u/s 115JAA Excludes Surcharge and Education Cess When Paid u/s 115JB.
    December 28, 2016   Case Laws Income Tax
    Property Income Classified as "Business Income," Allowing Related Expenses Under Legal Provisions.
    December 27, 2016   Case Laws Income Tax
    Income Addition for Unexplained Marriage Expenses Requires More than Partner's Statement, Court Rules.

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      Income Tax

      The security deposit recovered from the members at the time of...

      Club Membership Security Deposits: Refundable Under Conditions; Classified as Capital Receipt for Tax Purposes.

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      Income TaxDecember 30, 2016Case LawsHC
      The security deposit recovered from the members at the time of their enrollment as a club member is refundable on occurrence of the contingencies mentioned in the Rules, Regulations and ByeLaws, same is required to be treated as a deposit and a capital receipt consequently - HC
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