Home Highlights April 2018 Year 2018 This

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1. Salary receipt - receipt pertaining to redemption of stock appreciation rights (SARs) - whether amount can be assessed as salary income in the hands of a person when...

2. Redemption of Stock Appreciation Rights - capital gain or perquisite under Sec.17(2)(iii) - Tribunal was not justified in holding that capital gain arose to the assessee...

3. Redemption of Stock Appreciation Rights (SARs) - Tribunal was not justified in holding that capital gain arose to the assessee on redemption of Stock Appreciation...

4. Correct head of income - sale consideration received by the assessee from redemption of preference shares including the premium- capital income or income from other...

5. 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...

6. Penalty u/s 271(1)(c) - assessee shown stock appreciation rights and gain as capital gain in place of perquisites under salary despite considering employer as perquisite...

7. The court held that the sum received under the co-marketing agreement was a capital receipt, not a revenue receipt. The intention of the parties gathered from the...

8. Damages/compensation received - nature of receipt - the amount received towards compensation/damage for settlement of dispute is capital receipt, hence not taxable.

9. Characterization of receipt - amount received by the appellant upon retirement from the partnership - taxability as capital gains under the Income Tax or not? - The High...

10. Nature of receipt - sales tax subsidy - revenue or capital receipt - The ITAT has committed a manifest error law - The receipts have been shown by the...

11. Characterization of receipts - exemption u/s 10(10D) - Amount received on redemption/maturity of unit linked insurance scheme - it can be construed the receipt fell...

12. Computation of Capital Gains - Exclusion of the portion of the sale consideration that was never received - The High court found that the real income (capital gains)...

13. The Delhi High Court addressed the issue of whether a one-time payment made on behalf of an employee stock ownership plan (ESOP) formed part of the salary perquisite u/s...

14. LTCG - Receipt of additional amount towards TDR - treatment to receipt of consideration the appellant ceased to be the owner of the property - compensation received for...

15. Excise Duty Refund - Revenue receipt or capital receipt - the excise duty refund received is in the nature of capital receipt and is not exigible to the tax - HC