TAX UPDATES

"Tamso Ma Jyotirgamya"

Total Pageviews

Sunday, 6 January 2013

P&H explains difference between AOP and Individual

ITA No. 463 of 2009

Date of Decision: 26.7.2012 Sudhir Nagpal and others

Search This Blog

LIVE TRAFFIC

Labels

INCOME TAX (641) VAT (88) NPO TAXATION (71) TRUST (68) capital gains (65) TDS (62) Jurisprudence (57) PGBP (57) SERVICE TAX (44) APPEALS (38) WHATSAPP (38) CIRCULARS AND NOTIFICATIONS (36) ARTICLE (32) INTERNATIONAL TAXATION (32) reassessment (32) PENALTY (30) ASR ITAT (29) SC (29) best judgement assessment (29) ITAT (26) 145 (25) unexplained credits etc (25) ACCRUAL (24) survey and search (23) EDUCATIONAL INSTITUTION (21) 54F (20) Depreciation (20) ICDS (20) 194C (19) REAL ESTATE TAXATION (19) 54 (18) CAPITAL VS REVENUE (18) GENERAL (18) PHC (18) 14A (15) Forex (15) 263 (13) Agricultural Income (13) contractor (13) DIRECT TAX (12) Precedents (12) BAD DEBTS (11) ITC (11) Interpretation (11) Pramod Jain (11) SALE (11) 12AA (9) 40(a)(ia) (9) 41 (9) 80IB (9) KG (9) PRESUMPTIVE INCOME (9) REFUND (9) SALARY (9) 269SS (8) 36(1)(iii) (8) 50C (8) 80IC (8) DTC (8) Excise (8) Stay of Demand (8) income from house property (8) 144 (7) 43B (7) 54EC (7) DEDUCTIONS FROM TOTAL INCOME (7) ICAI (7) Interest (7) 194I (6) ASSESSMENT UNDER VAT (6) Business (6) CAPITAL RECEIPT (6) CORPORATE TAXATION (6) ICC (6) PAN (6) Shares Taxation (6) TMC (6) VAT NOTIFICATIONS (6) 115JB (5) 2(22)(e) (5) 37 (5) AIR (5) GP (5) MUTUAL INCOME (5) OFFENCE EXPENSE (5) RETURN OF INCOME (5) REVISED RETURN (5) TCS (5) manufacture (5) service of notice (5) 153C (4) 269T (4) AUDIT (4) CARRY FORWARD AND SET OFF OF LOSS (4) Disallowance (4) GST (4) INCOME (4) RTI (4) SCRUTINY (4) Software taxation (4) TG (4) VAT RATE (4) WORKS CONTRACT (4) income declaration scheme (4) 10(38) (3) 195 (3) 254(2) (3) 40(b) (3) 40A(3) (3) Additional Evidence (3) BANKING (3) CIT(Appeal) (3) COMPANIES (3) Development Agreements (3) EXEMPTIONS IN SERVICE TAX (3) Finance Bill 2016 (3) GTA (3) Income from Other Sources (3) PERSONAL TAXATION (3) PLEADINGS (3) RECTIFICATION (3) Stock Valuation (3) VAT ADVANCE TAX (3) assessment (3) 127 (2) 143 (2) 154 (2) 192 (2) 194 (2) 194A (2) 194H (2) 194J (2) 234E (2) 271B (2) 273B (2) AOP (2) BLACK MONEY (2) Bogus Purchases (2) C FORMS (2) C/D/H/F Form (2) COOPERATIVE SOCIETY (2) Customs (2) DTAA (2) EXPORTERS (2) Expenses (2) Notifications (2) Powers (2) Querries (2) RICE EXPORTS (2) Refund under VAT (2) VAT 15 (2) cenvat credit (2) jeweler (2) taxmann.com (2) 10B (1) 139 (1) 145A (1) 163 (1) 199 (1) 200A (1) 35 (1) 44AB (1) 54G (1) 57 (1) 68 (1) 72 (1) 80C (1) 80E (1) BRANDED (1) CLASSIFICATION (1) CLUBBING OF INCOME (1) COOPERATIVE BANK (1) Cell Phones (1) Deferred Revenue Expenditure (1) Diversion of Income (1) Finance Bill 2006 (1) First Point Taxation (1) HUF (1) INADVERTENT MISTAKES (1) INSTITUTIONAL TAX (1) Interest on Refund under Vat (1) J&K High Court (1) JOINT VENTURE (1) JURISDICTION (1) KRISHI KALYAN CESS (1) Luxury Tax (1) NIRC NEWSLETTER (1) PADDY (1) POINT OF TAXATION (1) Processing Fee (1) R&D (1) R.46A (1) REFUND UNDER SERVICE TAX (1) RESIDENCE (1) RICE (1) SHELLER (1) SLP (1) SWACHH BHARAT CESS (1) Security Services (1) Special Bench (1) Sugar (1) Suggestion (1) TDS PROCEDURE (1) TDS RETURNS (1) TDS U/S 195 (1) Tax Leaders (1) VAT REGISTRATION (1) VAT RETURNS (1) VOCA (1) Vat Inspection (1) declared service (1) doctors (1) entertainment tax (1) problems (1) prosecution (1) transfer pricing (1) ved jain (1)

Authors of Blog

CA Vinamar Gupta

View my complete profile

Labels

10(38) (3)
10B (1)
115JB (5)
127 (2)
12AA (9)
139 (1)
143 (2)
144 (7)
145 (25)
145A (1)
14A (15)
153C (4)
154 (2)
163 (1)
192 (2)
194 (2)
194A (2)
194C (19)
194H (2)
194I (6)
194J (2)
195 (3)
199 (1)
2(22)(e) (5)
200A (1)
234E (2)
254(2) (3)
263 (13)
269SS (8)
269T (4)
271B (2)
273B (2)
35 (1)
36(1)(iii) (8)
37 (5)
40(a)(ia) (9)
40(b) (3)
40A(3) (3)
41 (9)
43B (7)
44AB (1)
50C (8)
54 (18)
54EC (7)
54F (20)
54G (1)
57 (1)
68 (1)
72 (1)
80C (1)
80E (1)
80IB (9)
80IC (8)
ACCRUAL (24)
Additional Evidence (3)
Agricultural Income (13)
AIR (5)
AOP (2)
APPEALS (38)
ARTICLE (32)
ASR ITAT (29)
assessment (3)
ASSESSMENT UNDER VAT (6)
AUDIT (4)
BAD DEBTS (11)
BANKING (3)
best judgement assessment (29)
BLACK MONEY (2)
Bogus Purchases (2)
BRANDED (1)
Business (6)
C FORMS (2)
C/D/H/F Form (2)
capital gains (65)
CAPITAL RECEIPT (6)
CAPITAL VS REVENUE (18)
CARRY FORWARD AND SET OFF OF LOSS (4)
Cell Phones (1)
cenvat credit (2)
CIRCULARS AND NOTIFICATIONS (36)
CIT(Appeal) (3)
CLASSIFICATION (1)
CLUBBING OF INCOME (1)
COMPANIES (3)
contractor (13)
COOPERATIVE BANK (1)
COOPERATIVE SOCIETY (2)
CORPORATE TAXATION (6)
Customs (2)
declared service (1)
DEDUCTIONS FROM TOTAL INCOME (7)
Deferred Revenue Expenditure (1)
Depreciation (20)
Development Agreements (3)
DIRECT TAX (12)
Disallowance (4)
Diversion of Income (1)
doctors (1)
DTAA (2)
DTC (8)
EDUCATIONAL INSTITUTION (21)
entertainment tax (1)
Excise (8)
EXEMPTIONS IN SERVICE TAX (3)
Expenses (2)
EXPORTERS (2)
Finance Bill 2006 (1)
Finance Bill 2016 (3)
First Point Taxation (1)
Forex (15)
GENERAL (18)
GP (5)
GST (4)
GTA (3)
HUF (1)
ICAI (7)
ICC (6)
ICDS (20)
INADVERTENT MISTAKES (1)
INCOME (4)
income declaration scheme (4)
income from house property (8)
Income from Other Sources (3)
INCOME TAX (641)
INSTITUTIONAL TAX (1)
Interest (7)
Interest on Refund under Vat (1)
INTERNATIONAL TAXATION (32)
Interpretation (11)
ITAT (26)
ITC (11)
J&K High Court (1)
jeweler (2)
JOINT VENTURE (1)
JURISDICTION (1)
Jurisprudence (57)
KG (9)
KRISHI KALYAN CESS (1)
Luxury Tax (1)
manufacture (5)
MUTUAL INCOME (5)
NIRC NEWSLETTER (1)
Notifications (2)
NPO TAXATION (71)
OFFENCE EXPENSE (5)
PADDY (1)
PAN (6)
PENALTY (30)
PERSONAL TAXATION (3)
PGBP (57)
PHC (18)
PLEADINGS (3)
POINT OF TAXATION (1)
Powers (2)
Pramod Jain (11)
Precedents (12)
PRESUMPTIVE INCOME (9)
problems (1)
Processing Fee (1)
prosecution (1)
Querries (2)
R.46A (1)
R&D (1)
REAL ESTATE TAXATION (19)
reassessment (32)
RECTIFICATION (3)
REFUND (9)
REFUND UNDER SERVICE TAX (1)
Refund under VAT (2)
RESIDENCE (1)
RETURN OF INCOME (5)
REVISED RETURN (5)
RICE (1)
RICE EXPORTS (2)
RTI (4)
SALARY (9)
SALE (11)
SC (29)
SCRUTINY (4)
Security Services (1)
service of notice (5)
SERVICE TAX (44)
Shares Taxation (6)
SHELLER (1)
SLP (1)
Software taxation (4)
Special Bench (1)
Stay of Demand (8)
Stock Valuation (3)
Sugar (1)
Suggestion (1)
survey and search (23)
SWACHH BHARAT CESS (1)
Tax Leaders (1)
taxmann.com (2)
TCS (5)
TDS (62)
TDS PROCEDURE (1)
TDS RETURNS (1)
TDS U/S 195 (1)
TG (4)
TMC (6)
transfer pricing (1)
TRUST (68)
unexplained credits etc (25)
VAT (88)
VAT 15 (2)
VAT ADVANCE TAX (3)
Vat Inspection (1)
VAT NOTIFICATIONS (6)
VAT RATE (4)
VAT REGISTRATION (1)
VAT RETURNS (1)
ved jain (1)
VOCA (1)
WHATSAPP (38)
WORKS CONTRACT (4)

Pages

Home

Blog Archive

Aug 08 (12)
Jul 26 (1)
Jul 12 (2)
Jul 11 (13)
Jul 06 (5)
Jul 05 (8)
Jun 24 (21)
Jun 06 (1)
Jun 04 (2)
Jun 01 (2)
May 28 (1)
May 27 (2)
May 19 (1)
May 08 (1)
May 04 (1)
May 03 (4)
Apr 21 (1)
Apr 09 (1)
Apr 07 (2)
Apr 02 (4)
Apr 01 (7)
Mar 30 (1)
Mar 27 (2)
Mar 18 (2)
Mar 16 (2)
Mar 15 (2)
Mar 14 (1)
Mar 12 (4)
Mar 11 (3)
Mar 10 (1)
Feb 27 (1)
Feb 22 (4)
Feb 21 (4)
Feb 20 (1)
Feb 19 (4)
Feb 18 (1)
Feb 17 (2)
Feb 15 (1)
Feb 12 (1)
Feb 11 (4)
Feb 01 (1)
Jan 28 (3)
Jan 15 (1)
Jan 13 (1)
Jan 10 (25)
Jan 09 (4)
Jan 06 (3)
Jan 05 (1)
Dec 31 (1)
Dec 30 (54)
Dec 26 (11)
Dec 22 (4)
Dec 21 (1)
Dec 20 (1)
Dec 18 (3)
Dec 14 (1)
Dec 13 (2)
Dec 12 (13)
Dec 11 (5)
Nov 27 (3)
Nov 26 (1)
Nov 25 (7)
Nov 24 (4)
Nov 23 (5)
Nov 22 (1)
Nov 13 (4)
Nov 09 (2)
Nov 08 (1)
Nov 04 (3)
Nov 02 (1)
Nov 01 (1)
Oct 31 (5)
Oct 28 (1)
Oct 27 (14)
Oct 26 (7)
Oct 22 (1)
Oct 21 (2)
Oct 20 (7)
Oct 19 (10)
Oct 18 (21)
Oct 17 (26)
Oct 16 (9)
Oct 12 (3)
Oct 09 (14)
Oct 08 (2)
Oct 07 (2)
Oct 06 (3)
Sept 30 (3)
Sept 29 (3)
Sept 27 (3)
Sept 25 (19)
Aug 31 (6)
Aug 28 (1)
Aug 24 (9)
Aug 19 (6)
Aug 14 (6)
Aug 13 (6)
Aug 08 (1)
Aug 02 (1)
Jul 30 (2)
Jul 28 (9)
Jul 26 (20)
Jul 25 (15)
Jul 24 (12)
Jul 13 (2)
Jul 12 (7)
Jul 11 (1)
Jun 30 (7)
Jun 29 (8)
Jun 26 (1)
Jun 24 (4)
Jun 22 (2)
Jun 21 (9)
Jun 15 (2)
Jun 14 (9)
Jun 12 (1)
Jun 08 (2)
May 31 (1)
Jun 14 (2)
May 29 (2)
Aug 06 (1)
Jul 03 (1)
Jun 28 (1)
Jun 24 (2)
Jun 02 (6)
Jun 01 (7)
May 31 (4)
May 30 (1)
May 26 (2)
May 10 (1)
May 08 (2)
Apr 01 (1)
Mar 27 (1)
Feb 26 (3)
Feb 24 (4)
Feb 23 (1)
Feb 21 (4)
Feb 20 (3)
Feb 17 (13)
Feb 08 (1)
Feb 07 (1)
Feb 06 (4)
Feb 04 (19)
Jan 31 (2)
Jan 19 (23)
Jan 18 (1)
Jan 17 (1)
Jan 06 (1)
Jan 01 (3)
Dec 28 (1)
Dec 27 (1)
Dec 15 (1)
Dec 13 (5)
Dec 12 (1)
Dec 07 (2)
Dec 01 (4)
Nov 06 (7)
Nov 04 (5)
Nov 01 (4)
Oct 25 (2)
Oct 19 (2)
Oct 06 (13)
Oct 05 (2)
Oct 03 (2)
Oct 01 (1)
Sept 24 (3)
Sept 23 (16)
Sept 17 (1)
Sept 15 (2)
Sept 14 (1)
Sept 13 (1)
Sept 12 (2)
Sept 11 (5)
Sept 10 (8)
Sept 09 (2)
Sept 03 (3)
Sept 02 (8)
Aug 26 (1)
Aug 25 (19)
Aug 22 (3)
Aug 21 (7)
May 31 (1)
May 06 (1)
Mar 21 (2)
Mar 17 (2)
Mar 16 (1)
Mar 14 (1)
Mar 13 (5)
Mar 10 (6)
Mar 09 (15)
Mar 06 (4)
Mar 05 (2)
Mar 04 (1)
Feb 28 (2)
Feb 26 (8)
Feb 24 (1)
Feb 23 (1)
Feb 22 (9)
Feb 21 (1)
Feb 07 (1)
Aug 30 (1)
Aug 17 (1)
Aug 16 (1)
Aug 13 (1)
Aug 11 (2)
Aug 08 (5)
Aug 07 (2)
Jun 24 (6)
Feb 26 (1)
Feb 18 (1)

READERS

Ethereal theme. Powered by Blogger.