Tax Queries

Sunday, September 27, 2009 6:57 PM By Livemail , In ,

  •     Posted September -2009:

    U/s 139A(2) the Assessing officer has power to may allot to any other person whether or not tax is payable by him even without an application.
  •     Posted September -2009:

    For section 71, where there are more than one source for set off, assessee can adopt the most beneficial method for set off.Circular No. 26/7.7.55

  •     Posted September -2009:

    Compensation received from insurance company for loss of stock-in-trade or raw material is taxable u/s 28 


  • Posted September -2009 :
    U/s 2(47), transfer includes part performance of a contract of the nature specified in Section 53A of Transfer of property Act.
  •     Posted September -2009:

    Incentive bonus received by the assessee as Development Officer is not Salary within the ambit of Sec. 17(1)(iv), hence ded. u/s 16 is not available.
  •     Posted September -2009:       
    .    Share income of husband of assessee who was a partner in a firm in representative capacity as
         Karta of HUF is not to be clubbed u/s 64

  •     Posted September -2009:

    U/s 2(15) defined "charitable purpose" to include relief of the poor, education, medical relief, and the advancement of any other object.

  •     Posted September -2009:

    U/s 43B, any sum payable by way of tax, duty, cess etc., under any law in force shall be allowed as deduction only if the return is filed u/s 139(1).

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