Table of Contents in MS word that automatically captures Page Tiles and Page Nos
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Daily Archives: April 8, 2016
Interest Payable on Refund adjusted against demand :SC
SUPREME COURT OF INDIA Commissioner of Income-tax, Delhi-II v. Jyotsna Holdings (P.) Ltd. A.K. SIKRI AND ROHINTON FALI NARIMAN, JJ. CIVIL APPEAL NO (S). 1774 OF 2006 MARCH 8, 2016 Ms. Liz. Methew, Ashok Kr. Panigria and B.V. Balaram Das, Advs. for the Appellant. Ajay Vora, Sr. Adv., Ms. Kavita Jha, Bhargava V. Desai, Ms.… Read More »
No TDS on leasehold rights payment for long period say 99 years
Issue Whether the upfront payment made by an assessee, under whatever name including premium, for the acquisition of leasehold rights over an immovable property for a long duration of time say 99 years, could be taken to constitute rental income at the hands of the lessor, obliging the lessee to deduct tax at source under… Read More »
Intimation under section 143(1) is not assessment
Facts of the Case The assessee is an individual. For the assessment year 1991-92, the assessee did not file his return. Notice under section 148 of the Act dated 22.2.1994 was issued by the Assessing Officer to the assessee for the purpose of bringing to tax a sum of Rs. 73,132/- which he had received… Read More »
Smart Pumps for Farmers and Energy Efficient Fans
After Energy Efficient Bulbs, Government Launches National Programmes for Smart Pumps for Farmers and Energy Efficient Fans – Vijayawada to be the first city to implement the National Energy Efficient Fan Programme – EESL will distribute 2 lakh Smart SIM-enabled Agricultural Pumps sets free of cost to the farmers in AP In order to make… Read More »
Exchange Rate of Foreign Currency Relating To Imported and Export Goods Notified
Exchange Rate of Foreign Currency Relating To Imported and Export Goods Notified In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Central Board of Excise and Customs (CBEC) No.41/2016-CUSTOMS (N.T.), dated 17th March, 2016, except as respects things done… Read More »