land
9. Erred in not considering the net long term capital gains on
sale/compulsory acquisition of land amounting ... land
9. Erred in not considering the net long term capital gains on
sale/compulsory acquisition of land amounting
land
9. Erred in not considering the net long term capital gains on
sale/compulsory acquisition of land amounting ... land
9. Erred in not considering the net long term capital gains on
sale/compulsory acquisition of land amounting
land
9. Erred in not considering the net long term capital gains on
sale/compulsory acquisition of land amounting ... land
9. Erred in not considering the net long term capital gains on
sale/compulsory acquisition of land amounting
land
9. Erred in not considering the net long term capital gains on
sale/compulsory acquisition of land amounting ... land
9. Erred in not considering the net long term capital gains on
sale/compulsory acquisition of land amounting
case where amounts are deducted from a gross figure and only the net amount is available to the assesses, apart from any reliance ... India cannot be different in concept from a compulsory expenditure or other outgoing. Only the net constitutes the assessee's income accrued or receivable
deposit in the Compulsory Deposit Scheme was not an annuity. The Tribunal held that the repayment under the Compulsory Deposit Scheme was a variable amount ... whether the deposit in the Compulsory Deposit Scheme account even if it is to be included in the net wealth of the assessee
social security contributions from the income and it is only on the net income that tax is levied. As has been stated by the assessees ... costs, etc., including medical, old age, professional sickness and the like. The compulsory nature of the affiliation was insisted By the learned Sr. Advocate
computed net tax payable of Rs.52,93,080/- by computing the tax rate at 25.168% (22%
basic tax + 10% compulsory surcharge + 4% health ... claimed by the
assessee after duly increasing the net tax liability by Rs.17,38,460/- by applying 30% +
7% sur charge and 4% health
first time vide rule 45 of I.T. Rules 1962,
mandating compulsory e-filing of appeals before appellate Commissioner with
effect from 1stMarch ... 2018
Media Net Software Services (I) P. Ltd. Vs. DCIT 10(2)(2), Mumbai
As per the facts of the present case, the assessment
decision in distinguishable on facts inasmuch as it was a case of compulsory acquisition of the land and not a voluntary sale and in this ... Tribunal. His main contention was that the section in terms required the net consideration to be immobilised and it is such net consideration which
