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Articles by CA SIDDHARTH MEHRA

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Admissibility of Broken Period Interest in assessment

  CA SIDDHARTH MEHRA    11 February 2011 at 11:47

Admissibility of Interest for the Broken Period in assessment of Interest on Securities Introduction When the Government securities are acquired between two due dates, the admissibility of interest attributable to the period from the

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Posted in Income Tax  4 comments |   22275 Views


The real effect of section 50C of the Income Tax Act, 1961

  CA SIDDHARTH MEHRA    11 February 2011 at 11:47

Introduction Section 50C was inserted by the Finance Act, 2002 with effect from April 1, 2003. It reads as under : Special provision for full value of consideration in certain cases.(1) Where the consideration received or accruing as

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Posted in Income Tax  8 comments |   169047 Views