Contribution to education fund u/s section 63(1)(b) of the ...

Case Laws Income Tax

January 13, 2015

Contribution to education fund u/s section 63(1)(b) of the multistate co-operative societies act 2002 - application of income or diversion of income by overriding title - this amount paid during the year is not out of the profits of this year but profits of earlier year - deduction not allowed - AT

View Source

← Previous Next →

Contribution to education fund u/s section 63(1)(b) of the ...

Case Laws Income Tax

January 13, 2015

You may also like:

Exemption u/s. 11(1)(d) - contributions received from students towards development and welfare funds of the school - voluntary contribution or otherwise - The ITAT...

Addition in respect of employees contribution to ESI & PF - delayed deposits of contributions - addition by way of adjustment while processing the return of income u/s...

Late payments towards EPF and ESI under section 36(1)(va) - Contribution made prior to filing of the return of income u/s. 139(1) - Addition by way of adjustment while...

Disallowing contribution to gratuity fund - Once the provisions of contribution to gratuity fund are specifically covered by Section 36(1)(v), as is the admitted...

The assessee's request for fixation of special rate of brand-rate drawback was rejected due to non-fulfilment of basic requirements and time limitation. The assessee...

Levy of surcharge and education cess on TDS - Absence of PAN - No contrary provision mandating the levy of surcharge and education cess on the rate of 20% u/s...

Penalty proceedings u/s 271(1)(c) - Assessee company failed to provide bonafide explanation for inflated expenses claimed in revised return, contrary to audited...

Validity of Show cause notice - jurisdiction - Inadmissible transitional credit - Education Cess (E Cess) - Secondary & Higher Education Cess (SHE Cess) - Krishi Kalyan...

Admission of Section 9 application filed by Operational Creditor - time limitation - Section 10A of IBC - The Tribunal found that apart from the lease rental of April...

Prima facie adjustments - while processing the return u/s 143(1) - The tax auditor had not stated in the instant case to disallow Employees Contribution to Provident...

Additions towards Employees contribution on account of PF & ESI delayed payment - Assessee company is not entitled for deduction u/s 36(1)(va) claimed on account of...

Failure to deposit PF & ESIC contribution of employees – By deleting Second Proviso to section 43B by Finance Act, 2003, it cannot be said that Section 36(1) (va) is...

Charitable trust provided educational grants to Indian students for pursuing higher education abroad. The issue pertained to whether such grants constituted "application...

Revision Petition filed u/s 264 of the order passed by AO u/s 270AA(4) - The provision does not provide for any bar or prohibition against the assessee challenging an...

Initiation of proceedings u/s 201(1) - period of limitation - It would be interesting to note that on the ground that the two foreign companies had filed applications...

Quick Updates: