Home Highlights February 2015 Year 2015 This

You may also like:

1. Capital gain computation - Allowability of transfer expenses [brokerage, air tickets, hotel accommodation receipts, postal charges receipts, conveyance charges, lawyer...

2. Grant of registration u/s 12AB & 80G Denied - receipts from parents of children - The factual aspects clearly demonstrate that the payments made by parents are in the...

3. Doctrine of mutuality - receipts by cooperative societies, from its members i.e. non-occupancy charges, transfer charges, common amenity fund charges and certain other...

4. Bar Councils can only charge enrolment fee prescribed u/s 24(1)(f) of Advocates Act 1961 at time of admission on State rolls. Other miscellaneous fees like application...

5. CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents...

6. Addition on account of non-occupancy charges - The object of the society was to provide service, amenities and facilities to its members. In these circumstances, the...

7. Modes of charging fees to clients by Investment Advisors - Prescribing a mode for charging of fees as also the ceiling of fees to be charged by Investment Advisors...

8. Meaning and scope of the term "Services" - Definitions. - Section 2(102) of the CGST ACT, 2017 as amended - Although ‘securities’ has been excluded from the definition...

9. Exemption u/s 11 - Life Membership Fees claimed as capital receipt of the corpus donation - by no stretch of imagination, membership fee can partake character of...

10. This is a summary of an Income Tax Appellate Tribunal (ITAT) order dealing with various transfer pricing and deduction issues. The key points are: Transfer pricing...

11. Impact of belated deposit of employees’ contribution towards the EPF and ESI under Income Tax

12. Taxable Income in India or not - Royalty receipt - PE in India or not? - amount received towards Marketing Contribution, Priority Club receipts, Reservation...

13. Charging Lease transfer fee - Amalgamation of company - The respondent no.1 acted de hors its own General Policy and meeting resolutions in claiming full transfer fees...

14. CIRP - Transfer of property under auction - status of "charge" created on the property - Right and liability of the purchaser of property - Even otherwise as per Section...

15. Real Estate Agent Service - Transfer charges for transfer the allotment of property - these transfer charges have not collected by the assessee as Real Estate Agent,...