Loading...
Welcome Guest
Home
Search
Advance Search
Tax Calculator
My Account
Login
Site Contents
SC/HC
Name
Citation
Refine Search
Subject Search
Advance Search
Section Search
Other Searches
Date of Decision
Appeal No.
Hon'ble Judge's Name
Counsel Name
SLP 2008/2009
Word and Phrases
IoS
Cir. and Notif
Case Summary
ITAT
Name
Citation
Refine Search
Subject Search
Advance Search
Section Search
Other Searches
Date of Decision
Appeal No.
Hon'ble Judge's Name
Counsel Name
Words and Phrases
IoS
Cir. and Notif.
Case Summary
AAR
Name
Citation
Refine Search
Subject Search
Advance Search
Section Search
Other Searches
Date of Decision
Appeal No.
Hon'ble Judge's Name
Counsel Name
Case Summary
Income Tax Act
Other Direct Tax Acts
Wealth-Tax Act
Expenditure Tax Act
Benami Transactions(Prohibition) Act 1988
BCTT
NTT
STT
CTT
SPECIAL BEARER BONDS (IMMUNITIES AND EXEMPTIONS) ACT, 1981
PPF ACT, 1968
UTI ACT, 1963
GOLD BONDS (IMMUNITIES AND EXEMPTIONS) ACT, 1993
REMITTANCES OF FOREIGN EXCHANGE & INVESTMENT IN FOREIGN EXCHANGE BONDS (IMMUNITIES & EXEMPTIONS) ACT, 1991
VOLUNTARY DEPOSITS (IMMUNITIES AND EXEMPTIONS) ACT, 1991
GIFT-TAX ACT, 1958
INTEREST-TAX ACT, 1974
UTI (TRANSFER OF UNDERTAKING AND REPEAL) ACT, 2002
Income Tax Rules
Other Direct Tax Rules
Forms
Finance Act
Finance Act
CBDT on Finance Act
Content Wise
Subject Wise
Section Wise
Commentaries
Finance Act
Direct Tax Law Lexicon
Taxation of Employees
Fringe Benefit-tax
Tax Audit
Interpretation of Statues
Legal Maxim
Income-tax Rules
Taxation Of Capital Gains
TDS How to Meet Your Obligation
Ready Reckoner
Finance Bills
Circulars
Notifications
DTAAs
Articles
Instructions
PressRelease/Orders
Direct Tax Code
Last 3 Days
Last 7 Days
Last 15 Days
< Direct Tax Laws >
ITO v. Executive Officer Cum Secretary Marketing Committee [ITA Nos. 1005 & 1006/Delhi of 2009] [2010] 6 taxmann.com 68 (NEW DELHI - ITAT)
When assessee makes a provision of interest in its account, in account of creditor, provisions of section 194A would be applicable
Person liable to pay interest shall be covered by section 194A, even if interest is credited in ‘Interest Payable Account’, ‘Suspense Account’ or by any other name, entered into the books of accounts
Walfort Financial Services Ltd. v. Addl. CIT [CIT ITA No. 847/M/2009] [2010] 6 taxmann.com 66 (MUM. - ITAT)
Holding period for purposes of computation of capital gain is relevant only in relation to shares held as investment
Only in respect of shares held as investment, income from sale of shares with holding period of less than one year has to be treated as short term capital gain and not in respect of any purchase and sale of shares
About Us
|
Contact Us
|
Copyright
|
Tan Prints
|
Legal Disclaimer
|
FeedBack
All text & media on these pages are copyright of TAXMANN PUBLICATIONS PVT. LTD. All Rights Reserved.
Site Best Viewed on IE 5X with 1024 X 768 resolution
Site Designed and maintained by Taxmann Technologies Pvt. Ltd.
User Name or Email ID
Password
Forgot password?
Don't have an account?
Sign up here.
Your Session Will Expire in
seconds.
What should we do?