Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Exemption u/s 10(1) - When plants are established in the soil ...

Case Laws     Income Tax

November 28, 2014

Exemption u/s 10(1) - When plants are established in the soil only then they are shifted in suitable containers or appropriate place in land, the same would constitute income from agriculture - HC

View Source

 


 

You may also like:

  1. Exemption u/s 10(1) - Agricultural Income or not - A.O. held that the portion relating to other than supply of plants and saplings cannot be characterized as...

  2. Assessee's claim for exemption u/s 10(35) was rejected by CPC while processing return u/s 143(1)(a), which attained finality as assessee failed to challenge it before...

  3. Failure to file Form 10/10B before due date prescribed u/s 139(1) cannot be fatal to deny exemption u/s 11(2), especially when Form 10/10B was available on record when...

  4. Agricultural income - exemption u/s 10(1) - Merely because instead of horizontal use on soil, vertical space is used, does the growth of mushrooms stand apart from...

  5. Exemption u/s 10(1) - agricultural income - proof of agricultural operations - business of plant floriculture / tissue culture - exemption allowed.

  6. Exemption u/s 10(23C)(iiiad) - Threshold limit of Rs. 1 Crore - The Appellate Tribunal found that the appellant's gross receipts, when considering certain fee receipts...

  7. Exemption u/s.10(23C)(vi) - payment of lease rent to trustees of the trust - ld. CIT(E) had stated that this payment of lease rent is in violation of provisions of...

  8. Customs Broker license revocation, security deposit forfeiture, and penalty imposition under Regulations 10(a), (d), (e), and (n) of CBLR challenged. Regulation 10(a)...

  9. The case pertains to the exemption u/s 10(23G) for long-term capital gains arising from the purchase of shares for creating infrastructure facilities. The key points...

  10. Gratuity exemption u/s Section 10(10)(iii) - exemption limit raised to ₹ 25 lakhs

  11. ₹ 1,10,828 crore GST Gross Revenue collected for January, 2020

  12. Exemption u/s. 10B - Tribunal correctly held that the assessee cannot be allowed to blow hot and cold. Having set up and established the claim of being engaged in the...

  13. Rate of duty of excise increased from 10% to 12% and 1% to 2%

  14. Depreciation - plant and machinery could not be used during the year due to shifting / relocation of plant - Though, the unit could not generate revenue during the year...

  15. Transfer of unutilized credit - shifting of a factory - a shifted unit if dealt discriminately under Rule 10(1) of CENVAT credit Rules, 2004, use of the word shifts in...

 

Quick Updates:Latest Updates