Kerala High Court: Power to Add Charges Remains With Court, Can’t be Done at Behest of Parties  ||  Allahabad High Court: Can’t Allow Petition for Expeditious Disposal of Cases on Regular Basis  ||  SC: Can’t Consider Payment of Compensation A Factor to Reduce Sentence of Convict  ||  SC: No Need for PMLA Acc. to Fulfill S. 45 Conditions When Furnis. Bond After Appearing Before Court  ||  Plea to Terminate 30 Weeks Pregnancy Dismissed, SC Talks About Right to Life of Child in Womb  ||  Supreme Court: Written Grounds of Arrest Must be Given to the Accused in UAPA Cases Too  ||  Supreme Court: Difference Between ‘Reasons of Arrest’ and ‘Grounds of Arrest’ Stated  ||  All HC: No Bar on Anticipa. Bail to Accused Booked u/s 376(3) IPC through UP Amend. to S. 438 CrPC  ||  NCDRC Cautioned by Supreme Court: Hierarchy of Judiciary Must Be Respected  ||  Supreme Court: Cannot Allow Wrong Doers to Make Profit Out of Their Own Wrongs    

Search Results for Tag : capital receipt

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ITAT, Mumbai: Corpus Donations Received by Trust Not Taxable, Even If Trust Is unregistered(18.04.2022)

Income Tax Appellate Tribunal, Mumbai has held that the corpus donations received by a Trust for a specific purpose are not taxable, even if the Trust.....

Tags : Income Tax Appellate Tribunal, Section 12 A of the Income Tax Act, 1961, capital receipt



ITAT, Mumbai: Corpus Donations Received by Trust Not Taxable, Even If Trust Is unregistered(18.04.2022)

Income Tax Appellate Tribunal, Mumbai has held that the corpus donations received by a Trust for a specific purpose are not taxable, even if the Trust.....

Tags : Income Tax Appellate Tribunal, Section 12 A of the Income Tax Act, 1961, capital receipt



ITAT, Mumbai: Corpus Donations by Un-Registered Trust Considered as Capital Receipt(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that Corpus Donations received by an un-registered trust will be under the purview of Capital Recei.....

Tags : Income Tax Appellate Tribunal, Corpus Donations, Capital Receipt



ITAT: Development Fee Taken to Corpus Account & Invested in Fixed Asset is Capital Receipt(06.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that development fees directly taken to corpus account and invested in a fixed asset can be.....

Tags : ITAT, Development Fees, Capital Receipt



ITAT: Entertainment Subsidy Falls Under Capital Receipt(22.06.2022)

Income Tax Appellate Tribunal (ITAT), Pune Bench has held that Entertainment subsidy falls under capital receipt.

Tags : ITAT, Entertainment Subsidy, Capital Receipt



ITAT Kolkata: Subsidy Collected Under Technical Upgradation Fund Scheme is Capital Receipt(25.06.2019)

Income Tax Appellate Tribunal (ITAT) Kolkata has noted that the subsidy received under the technical upgradation fund (TUF) scheme is the capital rece.....

Tags : ITAT Kolkata, Capital Receipt



ITAT Chandigarh: Interest from Bank Deposits Prior to Commencement of Business is Capital Receipt(20.06.2017)

ITAT Chandigarh has held that interest from Bank deposits prior to the period of commencement of business is Capital receipt.

Tags : ITAT Chandigarh, Capital Receipt



Apex Court: Deposits Collected by Finance Company are Capital Receipts(22.07.2019)

Apex Court has held that the deposits collected by a finance company are capital receipts and not revenue receipts. The Court also held that the prima.....

Tags : Apex Court, Capital Receipts



Del HC: Subsidy Received as Incentive to Establish Industrial Unit is Capital Receipt(10.07.2023)

Delhi High Court has held that if the subsidy received by assessee is an incentive given to establish an industrial unit in a backward area and, thus,.....

Tags : Delhi High Court, Subsidy, Capital Receipt



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