Taxability of Receipt of fees after Discontinuation of legal ...

Case Laws Income Tax

May 7, 2015

Taxability of Receipt of fees after Discontinuation of legal profession after being elevated to the post of Judge of High Court - if the income is not taxable u/s 4, charging section, that cannot be brought to tax u/s 176 - HC

View Source

← Previous Next →

Taxability of Receipt of fees after Discontinuation of legal ...

Case Laws Income Tax

May 7, 2015

You may also like:

Discontinued business u/s 176 - addition on account of receipt of arrears of professional fees - Discontinuation from legal profession - Not taxable - AT

Nature of receipt - Profits in lieu of salary or capital receipt - Receipt on termination of employment - Taxability u/s 17(3)(iii) - The Tribunal considered precedents...

Insertion of new section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - a sum equal to fifty per cent. of the total...

Taxability of Non-Compete fees – post amendment in Sec. 28 with the insertion of Clause (va) to section 28, the Non compete fee of Rs. 5 crores received by the assessee...

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...

Non-Compete fees - taxability - chargeable to tax as ‘business income’ - AT

Import of services - reverse charge - payment of arrangement fees, underwriting fees, agency fees and legal fees as also out of pocket expenses - demand of service tax...

Income deemed to accrue or arise in India - “Live” Feed or “modified” Feed - Allocation/apportionment of the Licensee Fee income - receipts from Set Setellite Singapore...

Disallowance as per section 14A r.w.Rule 8D(2)(iii) - the expenses on account of auditor fee, legal and professional fees, profession tax, business support fees cannot...

Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded...

Receipt of non-competitive fee - non-compete fee payable under the Deed of Covenant - capital receipt or revenue receipt - the matter was pertaining to the period which...

Legal services to poor - Report of Law Commission of India - The legal profession must make its services available to the needy by developing its public sector. It was...

Taxability of Cash compensation received – capital receipt vs Revenue receipt - Capital receipt in principle is outside the scope of income chargeable to tax. .... - AT

Levy of GST - Administration fees - post connection fees - pre-connection fees - The issue of the exemption activities carried out by the applicant with reference to...

Taxability in India - amount received by the assessee from offshore supplies of plants and equipments - PE in India or not? - The Tribunal questioned the differential...

Quick Updates: