Diversion by overriding title in respect of infrastructure ...

Case Laws Income Tax

November 4, 2014

Diversion by overriding title in respect of infrastructure contribution untenable or not – the 'infrastructure funds' as a separate entity, independent of assessee is a fiction - held as taxable - AT

View Source

← Previous Next →

Diversion by overriding title in respect of infrastructure ...

Case Laws Income Tax

November 4, 2014

You may also like:

Diversion by overriding title - maintaining an "infrastructure fund" to which a fixed portion of its receipts is credited and out of which infrastructure related...

Profit sharing agreement - Diversion of income by overriding title or mere application of income - the assessee has been obligated by virtue of the agreement to divert...

Bad debts u/s 36(1) - Diversion of income by overriding title - assessee claimed that since land was mortgaged to the bank for loan to HPGPL and the bank has adjusted...

Long Term Capital Gain - sale of property - diversion of income due to overriding title - whether the sale of the property has been made directly by the SBI and the sale...

Diversion of income by an overriding title - the payment made to ex-partners or to the spouses of the deceased partners was not application of money - it was a case of...

Diversion of income by overriding title - merely because the moneys flow through the assessee, it cannot be automatically inferred that it is income in the hands of the...

Registration under Section 12A - diversion of income by overriding title - Wwhatever the assessee does out of the grant and interest accrued can only be said to be...

Taxability of capital gain - Diversion of income - mortgage by deposit of title deeds, the mortgagee, Bank does not acquire title, much less overriding title to the...

Diversion of income by overriding title - interest earned on grants – The directives created an overriding title in favour of the State Government – thus, the interest...

Diversion of income by overriding title - obligation of attached to income or to its source - trading receipt or not - Matter remanded back to CIT(A) to readjudicate the issue - SC

Deduction u/s 37 - Provision for Suraksha Fund - Suraksha Fund created by the order of Office of the Registrar, Co-operative Societies, Rajasthan - diversion by...

Diversion of income by overriding title - amount paid by the assessee to wife of deceased partner of the firm - deduction allowed - AT

Capital Gains - diversion of income by overriding title - the theory of real income cannot be applied to allow deduction to the assessee which is otherwise not...

Diversion of income by way of overriding title - legal heirs of the deceased partner was paid a sum as per the partnership deed - Diversion of income at source can take...

Doctrine of diversion of income by overriding title - Tax liability on interest income of the trust - since assessee was a revocable trust and contribution by...

Quick Updates: