Mobile View
Advanced Search Search Tips
Order results by
Relevance
Document Types
All
1 - 10 of 27001 (4.05 seconds)

DTAA and tax interest earned in India as normal income. AO is at liberty to examine such interest income whether ... basis as foreign Company income in India. (b)Taxing foreign Exchange fluctuation. (c)Taxing interest income on gross basis
Income Tax Appellate Tribunal - Delhi
- Cites 19 - Cited by 0 - Full Document
income defined under the Income Tax Act. He, therefore, relied upon various sections of the Income Tax Act in support ... contended that the Interest Tax Act like the Income Tax Act is a tax on income and, therefore, they
Bombay High Court
- Cites 55 - Cited by 0 -
2001 (3) BomCR 673
- S Kapadia - Full Document
DTAA and tax interest earned in India as normal income. AO is at liberty to examine such interest income whether ... basis as foreign Company income in India. (b)Taxing foreign Exchange fluctuation. (c)Taxing interest income on gross basis
Income Tax Appellate Tribunal - Delhi
- Cites 19 - Cited by 0 - Full Document
DTAA and tax interest earned in India as normal income. AO is at liberty to examine such interest income whether ... basis as foreign Company income in India. (b)Taxing foreign Exchange fluctuation. (c)Taxing interest income on gross basis
Income Tax Appellate Tribunal - Delhi
- Cites 19 - Cited by 0 - Full Document
section 2(24) read with section 5 of the Income Tax Act the decision of the Apex Court rendered ... basic scheme of the Income Tax Act. 11. Under the Act the total income of an assessee earned during
Karnataka High Court
- Cites 40 - Cited by 4 -
2003 127 TAXMAN 287 Kar
- S Kumar - Full Document
income defined under the Income-tax Act. He, therefore, relied upon various sections of the Income-tax Act in support ... contended that the Interest-tax Act like the Income-tax Act is a tax on income and, therefore, they
Bombay High Court
- Cites 51 - Cited by 4 -
2001 249 ITR 612 Bom
- S Kapadia - Full Document
Section 2(24) read with Section 5 of the Income-tax Act the decision of the apex court rendered ... basic scheme of the Income-tax Act. 15. Under the Act the total income of an assessee earned during
Karnataka High Court
- Cites 40 - Cited by 2 -
(2003) 180 CTR Kar 1
- D S Kumar - Full Document
Appellant's case, the Ld. Commissioner of Income-tax (Appeals) has erred in has erred in upholding the action ... under the Long Term Capital Gain should be taxed as interest income. ii) TDS of Rs.29.48 lacs claimed
Income Tax Appellate Tribunal - Ahmedabad
- Cites 19 - Cited by 0 - Full Document
therefore, be regarded as an accrued income for the purpose of the Income-tax ... provisions of section 4 of Income tax Act, 1961 income received or accruing during the relevant previous year is subject
Income Tax Appellate Tribunal - Jaipur
- Cites 41 - Cited by 0 - Full Document
admitted that apart from such interest on income tax refund, the assessee's income from banking activities, except the income ... income-tax could never be for the purpose of preserving or promoting the business. As the payment of income-tax
Income Tax Appellate Tribunal - Mumbai
- Cites 23 - Cited by 0 - Full Document
Get new documents for this query in your RSS feed reader -
1  
2
3
4
5
6
7
8
9
10
Next