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1. Deduction u/s 80IB - upon conversion of the proprietorship concern to a partnership concern there was no transfer of plant and machinery to the partnership firm,...

2. GUIDELINES FOR CONVERSION OF COST ACCOUNTANTS FIRMS (PARTNERSHIP/PROPRIETARY) INTO LIMITED LIABILITY PARTNERSHIPS

3. Dishonor of Cheque - A proprietorship firm is neither a Company, nor a partnership firm. It is merely a business name. Although even a partnership firm is not a juristic...

4. Short Term Capital Gain - conversion of the Partnership Firms into Companies - Additions in the hands of partners - CIT (Appeals) correctly deleted the additions on...

5. Characterization of income - consideration received by the partner of a firm upon retirement from the firm - retirement benefit - any money received by the partner upon...

6. Addition u/s 10AA - SEZ unit - assessee cannot be denied the benefit upon the conversion from the proprietorship concern to the partnership firm. Likewise, there was...

7. Who is liable to pay duty - conversion of proprietorship to partnership firm and then from partnership firm into company - when all the liabilities and assets are...

8. Addition u/s 68 - unexplained cash credit - CIT(A) failed to appreciate the simple accounting entry that when the assessee’s proprietorship concern received a sum on...

9. 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,...

10. Amendment in registration certificate - Proprietorship firm, without dissolution entered into partnership firm - whether partnership firm is required to apply for a...

11. Capital gains - Conversion of partnership firm into company - exemption - conversion of balance in capital account of a partner into loan - transfer - Section 47A r.w.s...

12. Carry forward and set-off of unabsorbed depreciation of proprietary concern against partnership firm - as per the provisions of the section 78(2) assessee is entitled to...

13. Deduction u/s.10AA - SEZ unit - Business of proprietary concern was taken over by the partnership firm - fresh approval from SEZ in respect of the partnership firm -...

14. Renting of residential accommodation - The clarification that renting of a residential dwelling by a proprietor of a registered proprietorship firm, who rents it in...

15. In deposit of trading receipts of the firm in the bank account of the partner, the assessee has not violated any of the provisions of the Income Tax Act, even if it may...