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 March 2016 Year 2016 This

Entitlement to the benefit u/s 10(22A) - whether private limited ...

Case Laws     Income Tax

March 29, 2016

Entitlement to the benefit u/s 10(22A) - whether private limited company cannot come within the purview of the word "Institution", used in section 10(22A)? - When the legislature has not restricted the meaning of the word "Institution", there is no reason why any restriction should be put to the word by the Court - HC

View Source

 


 

You may also like:

  1. Recovery of tax dues of the Company from Directors - Applicability of section 179 to public limited company - In the light of the language in which Section 179 of IT Act...

  2. Section 80-I deduction was denied for the unexpired period when a partnership firm was converted into a private limited company carrying on the same activity. However,...

  3. Difference between purchase value and value determined by District Valuation Officer though more than 5% but below 10% of purchase consideration, transacted amount...

  4. Audit Limits - OPC,Dormant & Small companies and Private Co. having paid up capital < 100 crore out of twenty company audit limit

  5. EXEMPTIONS TO PRIVATE COMPANIES UNDER COMPANIES ACT 2013 – IMPACT ANALYSIS - Corporate Laws / Banking / SEBI / LLP

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

  7. Recovery of tax dues from the Directors of the a Company - The show cause notice issued to the Directors of the Private Limited Company must indicate briefly the steps...

  8. Companies (Incorporation) fourth Amendment Rules, 2016 to prescribe (i) Simplified Proforma for Incorporating Company Electronically (SPICE) and (ii) Conversion of a...

  9. Benefit of the provisions of Section 10 (23C)(iiiab) - There is a sweeping difference in according the any assessee to the provisions of Section 12AA and Section...

  10. Liability of directors of private company - Section 179 - garnishee notice - it is clear that the department has not taken any steps to recover the dues from the...

  11. Purchase of minority shareholding - Clarification amendment - for the words, "transferor company", the words "company whose shares are being transferred" substituted -...

  12. Denial of exemption u/s 10(10) - Once a case falls under clause (i) of section 10(10), the same cannot be brought within the purview of clause (iii) of section 10(10) -...

  13. Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Companies - Condonation of delay in filing of Form No. 10-IC by the assessee - The Appellate Tribunal...

  14. Initiation of CIRP - Corporate Debtor or not - M/s. Homestead Infrastructure Development Pvt. Ltd. (Corporate Debtor) reached agreement jointly with 'M/s. Golden Peacock...

  15. The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

 

Quick Updates:Latest Updates