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Judiciary

Whether usance charges paid by the Assessee on import of raw material from foreign countries attracts tax in India u/s 5(2)(b) r.w.s. 9(1)(v)(b)?
Whether rent received from mobile company for use of terrace to install antenna is taxable as "Income from house property" or "Other sources" u/s 22?
ITAT comments on level of professionalism by Chartered Accountants as "pathetic"
Whether the consideration u/s 50C should be determined on the basis of circle-rate prevailing on the date of execution of sale deed or date of execution of the sale deed?
No appeal would lie before the Hon-ble Supreme Court on factual findings of the Tribunal
Whether transfer fees received by Cooperative Housing Society from incoming & outgoing members (even in excess of limits) is exempt on ground of mutuality?
Whether gains on sale of Transferable Development Rights received as additional FSI as per the D.C. Regulations has cost of acquisition and chargeable to capital gains?
Whether refund of Self-Assessment Tax is entitled to interest u/s 244A?
Whether interest expenditure attributable to a taxable business can be disallowed u/s. 14A/ Rule 8D and whether expenditure on creating assets which do not belong to the assessee is revenue expenditure?
Whether mere execution of a development agreement results in a "transfer" u/s 2(47((v)/(vi) if the approval of the municality is delayed and the developer has not started work?

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Updated on : 29/01/2015 00:35:12

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