This is on the basis of deemed holding period fiction by the statute. The high court gave the decision that the machinery which was repaired was outlived. 1,000). has recorded the same and with to avoid the unproductive time, since if the assesse has fair motive it would have disclosed the income in return of income filed. The employer has paid interest free deposits of Rs. Perquisite value of RFA is actual rent paid or payable or 15 % of salary whichever is lower. Where the share of rent to be paid to the co- owners of the property is predetermined and has been paid by the separate cheque, the threshold limit mentioned in section 194I shall be seen for the co-owners separately. The verse of section 36(1)(va) should be read with the section 43B). The assesse entered into the joint agreement with the builder where the builder has constructed eight residential flats and handed over four of them to the assesse. 10,000 p.m. to landlord. Free verse may be rhymed or unrhymed, although it is usually unrhymed, since rhyming is an even more unnatural convention of poetry than meter; and the poet who has abandoned formal meter will hardly, as a rule, still use the device of rhyming. Thus the transaction is genuine and not colorable in nature. .1, 2 and 4 took Valarmathy in the bullock cart to the Government Hospital at Nanguneri and reached there at about 3.45 a.m. Where the assesse trust has not commenced any charitable activity before filing the application for the registration of charitable trust, the registration can’t be denied on such fact that no any charitable activity has been commenced by the trust yet. The deduction u/s 80 IB for the development of housing project in a plot of land in which the already four housing projects has been completed three years ago is available. The same has been adjudged as no capital expenditure by the court as this has not result in any increase in revenue or seating capacity of the Cinema hall. Transfer fee received and paid is exempt on the ground of mutuality as there is no intention of trade or business. Same can’t be presumed to have the power to review the decision made. The reassessment can be triggered only on existence of tangible material before the AO to hold that income had escaped assessment within the meaning of section 147, thus mere change in opinion cannot be a reason for the reopen of the assessment. Trending political stories and breaking news covering American politics and President Donald Trump Hence partners can use the fund of the partnership firm. The assesse claimed the four residential flats as “a residential house and claimed exemption u/s 54. The retrenchment compensation and interest paid on capital borrowed for such compensation is allowed u/s 37(1) and 36(1)(iii) respectively since the entire business has not been closed down. When we make a sentence: (1) We name some person or thing; and (2) Say something about that person or thing. The High Court in this issue held that the adjustment of tax refund of any A. Y. with the tax dues of another A. Y. without prior intimation to assesse is illegal and contrary to law. The airline company sold air tickets to their agents at minimum fixed commercial price which was further sold by them to travellers at any price of their discretion maximum upto published price. In this case it was held that the prosecution can be raised on willful delay in the filing of return. CHAPTER 2 SUBJECT AND PREDICATE 3. You can be sure that our custom-written papers are original and properly cited. Further on the parking, there is use of land. The case laws in Colored text  are fresh addition and eliminated in current supplementary module respectively. It includes the principal University library – the Bodleian Library – which has been a legal deposit library for 400 years; as well as 30 libraries across Oxford including major research libraries and faculty, department and institute libraries. In such case if the loan and advances has been extended to such resort, the same will not treated as deemed dividend u/s 2(22)(e.). On addition of such deductions by the A.O. The assesse has capacity to retain back the vehicle, thus in true sense the assesse can be regarded as an owner of leased assets. The high court pronounced that the expense can’t be claimed u/s 31 as heart can’t be included in the definition of plant as it is difficult to derive the cost of acquisition of heart. Evolutions des sociétés ces dernières années Ci-dessous, l'évolution par an (depuis 2012) des créations et suppressions d'entreprises en France, par mois avec des courbes en moyenne mobile de 12 mois afin de voir l'évolution et les tendances, idem par semaine avec des moyennes mobiles sur 4 semaines. The employee’s contribution of provident fund deducted from the salaries of the employees is allowed if it has been paid after the due date as per the PF Act but before the due date u/s 139(1). ... ~ 36 ~ J A N U A R Y. Thus no TDS u/s 194H should be deducted on such discount. The assesse forward the payment to the principal transporter by retaining the commission accrued to him. (Relating to determination of the nature of expense). As per the Income tax rule, 1962 the perquisite value of education in case the school is maintained by the employer will be cost of education in similar institution; the same is exempted if such cost is upto Rs. The rate of depreciation of computer accessories and peripherals is 60%. (Relating to subsidy from holding company to subsidiary company). Kitab di chhapvaai de paise vi poore na hoye. Further depreciation can’t be denied on ground that the asset has not been used for the business since the section is not about actual use of assets itself but use of asset in business is required which is there in fact. Big Nate: What's a Little Noogie Between Friends? "Ji eh te baRa chuNgga kam chhooya e tusi". The lottery tickets remain unsold by the distributers cease to be stock in trade once the draw has been done. The substantial part of business is concluded by the percentage of turnover in relation to the whole, percentage of profit in relation to the whole and also the percentage of manpower in relation to the whole. However As per the Ahmadabad high court, the proportionate of this nature of expenses is relates to equity and has to be treated as capital expenditure. The general rate of depreciation i.e. Since in this case the product has been sold in the market, it is deemed that the criteria for the commencement of the production are fulfilled. Where the period of six months from the date of submission of the application for the registration has been expired, the trust is not said to be deemed registered. Moreover, at our academic service, we have our own plagiarism-detection software which is designed to find similarities between completed papers and online sources. It is immaterial that the preference share with fixed rate of dividend has similar features of bonds on which proviso to section 48 is applicable. Whether the transaction is colorable or not depends upon case to case .In this case the involved companies are old and has complied all the formalities and compliance. Where the assesse has made arrangement of renovation of building with any other person. The high court held that the board has power to condone such delay to eliminate hardship. 2. weight 4. micro: without : instrument for seeing IX. In order to submit a comment to this post, please write this code along with your comment: b06393822aede08066e9493a7e240988. Eulogies (at funerals of devotees, congregational members, or family members) - Quotation liberally from Chapter 2 of the Bhagavad-gita. As per supreme court the goodwill of such nature is an asset under explanation 3(b) to section 32(1) and eligible for depreciation under this section. The various facilities and amenities provided by hotels are not covered under the meaning of work u/s 194C, thus no TDS should be deducted on same. It can’t relived from the penalty provision stating that the sum has been disclosed before A.O. On the issue whether the TDS u/s 194C should be deducted on payment by the assesse to principal transporter, it was held that since o privity of contract   lies between assesse in principal transporter and assesse has acted as merely intermediary, the assesse is not the person responsible for deduction of tax on such payment. The losses of partnership firm can’t be carry-forwarded to sole proprietor being one of its partners who continued the business of that firm. (Creating Provision is not writing off of bad debt). Free verse is verse without a metric pattern, but with a wider pattern than meter allows. It is immaterial that the utilization of the fund raised via share capital is capital nature or for working capital need of the business. The transmission and distribution charges paid by the electricity generation company to transmission and distribution company is nature of technical fee as the same requires the technical equipments and technical staffs to monitor the process, and hence the same is subject to deduction TDS u/s 194J. 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It is enough if the bad debt has been written off in the books of accounts. The ITAT can make rectification in its order u/s 254(2) for the error apparent from record. The assesse purchased the REC bond after the elapse of period of six month for claiming exemption u/s 54EC. Further the prize if won on such unsold ticket does not evidence the intellectual and physical efforts of the distributer. 5,358 Followers, 943 Following, 224 Posts - See Instagram photos and videos from France_sire (@france_sire) The period of holding of the renounced right shares shall be reckoned from the date of announcement of such right by the company till the date of such renouncement for determining the nature of capital gain. The assesse is lawyer by profession. Where the eligible manufacturing undertaking is manufacturing with aid of power, the deduction u/s 80IB can’t be denied if the number of employees directly appointed is less than 10 but is more than 20 after taking account of employed through contractor. As per the high court judgment, Where the assesse has paid consideration more than value of tangible assets on account of commercial rights, skilled employees, contracts etc. Bohat lokaan neiN te eh bhaana kita "jee es waqat neiN, tohaanooN cheque ghal diaaN gaye, oh vi 30-40 dollar da. However, the subsidy by refund of excise duty is eligible for deduction as the excise duty has directly nexus with the manufacturing activity. The verse of section 36(1)(va) should be read with the section 43B). (If the assesse has paid such sum on closure of entire business, the expense shall be of capital nature and allowable for deduction). The holding company and the promoters of BFSL hold the shares of BFSL for more than 36 months. The exemption u/s 54EC is allowed if the payment has been made within six months even the bonds has been issued after six months since the section requires the investment in bond which is fulfilled by the assesse. Baba Farid Project vich jinaaN daan karn di niyyat kiti si oh saari apne te qaribi dostaaN tooN akathhi kiti.. The shares of BFSL trades at Rs 5 per share. Where the charitable trust has acquired a capital asset and the same has been treated as an application of income for charitable purpose u/s 11(1)(a), No any further depreciation can be allowable on same in any previous year. (However, if the project has been succeeded then such cost would be of capital nature and deduction shall be made u/s 35D.). Further section 206AA requires the furnishing of PAN in mandatory case to avoid the deduction at higher rate of deduction. Where the assesse has converted the shares forming part of stock in trade into investments, on transfer of such shares being investment the difference between purchase price and FMV as on date of conversion should be offered as business income & the difference between sale price and FMV as on conversion date should be offered as capital gain in the previous year in which transfer has been effected. 10,000 since the 15% of salary is more than Rs. An icon used to represent a menu that can be toggled by interacting with this icon. The expenditure is capital expenditure and required to be capitalized. The amount retained as commission out of advertisement charges received by the advertisement agencies of the telecommunication channels is deductible to TDS u/s 194H. (If the service agreement would be independent, then it should be taxable under head “Other sources”.). Whether you are looking for essay, coursework, research, or term paper help, or with any other assignments, it is no problem for us. The remission of loan taken for the purpose of purchase of capital asset is neither covered u/s 41(1) as remission of trading liability nor it can be taxed u/s 28(iv) as such can’t be treated as benefit arising out of business. Further, the same can’t be claimed as deduction u/s 37(1) as the said expenditure as required by the section should be wholly and exclusively for the purpose of business. The deduction u/s 23(2) is allowed to the individual on self-occupation of house property. The period of holding of asset by the firm is irrelevant. The deduction u/s 80IB can be claimed in remaining years of qualification even if no deduction under this section has been claimed in first year of qualification. (however if it is the case of scrap sale, the same should be deducted by Fair market value to determine the closing WDV). The augment of the assesse that the requirement to pay the loan with account payee cheque as per section 269T arise when the repayment is done by the outflow of fund or the transection being bona-fide can’t treat the transection being the violation of section 269T. Your valued assistance through A/c Payee Cheque/Demand Draft/M.O. However the benefit cannot be denied to HUF on ground of it being an artificial person. Further the expenses charged in assesse account can’t be denied on the ground that the expenses could be recovered from the assesse client as the same is with the maximum amount of expenses which can be charged as per SEBI regulation. The same was neither deposited to tax authorities nor kept in separate bank account but was the same was used for the purpose of business. The Assessing office treated it as a revenue receipt. Together, the Libraries hold more than 12 million printed items, over 80,000 e-journals and outstanding special collections including rare books and manuscripts, classi… The same has been supported by the high court after the department objected on the deduction of asset as revenue nature. - Speak from the … Where the assesse has paid extra amount on purchase of hospital for its continued business prior to acquisition, the same can be regarded as goodwill and entitled for the depreciation. On waiver of loan which was given and applied for the purpose of buying capital assets, the actual cost of capital asset should be reduced by such waiver as per sec 43(1). Since the repair of heart increases efficiency in every field including professional work, the expenditure can’t be said to have been incurred wholly and exclusively for the purpose of profession. The assesse has affected trial run and sold the produced unit in order to get the registration under excise and others in March, 1998. The same was repaired by expending heavy amount. The same is supported by the high court. No deduction of Rs. Chalapati Rao Indian 207 Sumanjali Apartments, Gandhi Nagar, Hyderabad-500080 The Triveni Foundation, 12-13-157, Street No. Unfu*k Yourself: Get out of your head and into your life, Exploit Loophole 609 to Boost Your Credit Score and Remove All Negative Items From Your Credit Report, 100% found this document useful, Mark this document as useful, 0% found this document not useful, Mark this document as not useful, Save ISKCON Management Guidelines - 2 For Later. The date of issue shall not be date of signing of the notice but the date of submission of the same to the competent authority like post office. The expense incurred by the assesse on the foreign travel and education of a regular employee outside India for gaining advance knowledge in relation to business is allowed u/s 37(1) and can’t be disallowed merely on fact that the employee is son of managing director. The High Court pronounced that the production for the marketing is deemed to be started on the commercial production. The Abhikari license is transferable license and is squarely falls under sec 32(1)(ii) on which assesse is entitled to claim depreciation at rate of 25 % on WDV u/s 32(1)(ii). The commission paid by diagnostic centers to doctor is unlawful as per “Indian medical council (professional conduct, etiquettes and ethics) regulation, 2002” and can’t be allowed as deduction as per explanation to section 37(1). The assesse has taken deduction under chapter VI A on basis of the High Court decision. Since the income is assessable in India, TDS is required to be deducted u/s 195. Thus, the same is not allowed u/s 37(1). The rent from unsold flat is income to be assessed under house property and eligible for the deduction of 30% u/s 24. Confederation of Indian pharmaceutical industry(A), (Relating to the disallowance of expenditure incurred for free bees to medical practitioner ). Further ownership is also passed to them on such transection. The rate depreciation of 60 % is only for computers and EPABX and mobile phones are not computers, therefore not entitled to higher depreciation of 60%. It can be dispensed only in case where it is not possible to provide such opportunity by recording the reasons for the same. The assesse has shown NIL in return filed by donating total fund to the corpus of another trust u/s 11(1)(a). The income of rent from the unsold flats held as stock in trade should be assessed under “Income from House property” and not under “Profit and gain from business and profession”. The assessing officer calculated the perquisite value of RFA by adding 12% notional interest on security deposit. As per the judgment the notional interest on such deposits neither be assessed under sec 28(iv) since this is not an income other than case, rather it is notional income nor the same can be taxed in chapter of house proper as the valuation of annual letting value considers all possible maximum rent. The head in which the income from the sale of share should be taxed can’t be determined by the application of any absolute rule. The FEF on share capital in a capital receipt not chargeable to tax. Reason being as per section 78(2) for carry forward of losses, the assesse should be same except in case of succession by inheritance which does not include conversion of partnership firm into proprietorship. Where the assesse in business of lodging, the letting out of building to Bank on long term lease can’t be called as business and the income of rent in such respect is assessed under head “Income from house property” not in “Profit and gain from business and profession”. The property was at first belong to HUF and then transferred to assesse’s father via release deed. mailto:shishir.lodha@gmail.com, Your email address will not be published. The amount paid as compounding fee for the violation of building bye laws approved by municipal authorities is in substance the nature of penalty. The High Court in the judgment held that the additional claims can’t be made to assessing officer other than by filing of revised return. The assesse had entered an agreement with the supplier for purchase of cement manufacturing plant with a clause of liquidity damage at rate of 5%. 16, Ansari Road New Delhi-110002 Phone : 278835 With the Publishers First Edition 1984 Price Rs. Per ik vi cheque naaN aaya. The word “shall” used in section 12AA(2) is directory is nature, not concluded to be mandatory. 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Court gave the decision that the tribunal to rectify its mistake apparent from record relevant for November 2015 s r!