INCOME TAX REPORTS (ITR)--PRINT AND ONLINE EDITION
Notification under section 90 :
Agreement between the Government of the Republic of India and the Republic of Colombia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income . . . 295
Protocol amending the agreement between the Government of the Republic of India and the Government of the Polish People’s Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income . . . 283
ITR Volume 368 : Part 2 (Issue dated : 3-11-2014)
SUBJECT INDEX TO CASES REPORTED IN THIS PART
Recovery of tax --Garnishee notice--Stock exchange--Membership card of stock exchange--Not a right but a privilege ceasing upon member being declared defaulter--Stock exchange having lien over member’s securities under rules--Stock exchange is secured creditor having priority over Government dues--Securities handed over to exchange are assets of member which can be liquidated on default--Income-tax Act, 1961, s. 226(3)(x), Sch. II, r. 26--Securities Contracts (Regulation) Act, 1956, ss. 7A, 8, 9, 30--Rules, Bye-Laws and Regulations of the Bombay Stock Exchange, rr. 5, 9, 16, 36 to 46-- Stock Exchange, Bombayv. V. S. Kandalgaonkar . . . 296
Appeal to Commissioner (Appeals) --Jurisdiction--Inherent jurisdiction to deal with application for stay--Income-tax Act, 1961, s. 220(6)-- Gera Realty Estates v. CIT (Appeals)(Bom). . .366
Capital gains --Firm--Dissolution--Partnership assets converted into capital assets of partners at time of dissolution--Sale of assets not in stock-in-trade of dissolved firm--Whether the amount to be treated as long-term capital gains or short-terms capital gains--Department to decide--Income-tax Act, 1961-- Arvind Shamji Chheda v. CIT (Bom). . .368
Income from house property --Annual letting value--General principles for determining annual letting value--Income-tax Act, 1961, s. 23-- CIT v. Tip Top Typography (Bom) . . . 330
SECTIONWISE INDEX TO CASES REPORTED IN THIS PART
S. 23 --Income from house property--Annual letting value--General principles for determining annual letting value-- CIT v. Tip Top Typography (Bom) . . . 330
S. 220(6) --Appeal to Commissioner (Appeals)--Jurisdiction--Inherent jurisdiction to deal with application for stay-- Gera Realty Estates v. CIT (Appeals) (Bom). . .366
S. 226(3)(x), Sch. II, r. 26 --Recovery of tax--Garnishee notice--Stock exchange--Membership card of stock exchange--Not a right but a privilege ceasing upon member being declared defaulter--Stock exchange having lien over member’s securities under rules--Stock exchange is secured creditor having priority over Government dues--Securities handed over to exchange are assets of member which can be liquidated on default-- Stock Exchange, Bombay v. V. S. Kandalgaonkar (SC). . . 296
Securities Contracts (Regulation) Act, 1956 :
S. 7A --Recovery of tax--Garnishee notice--Stock exchange--Membership card of stock exchange--Not a right but a privilege ceasing upon member being declared defaulter--Stock exchange having lien over member’s securities under rules--Stock exchange is secured creditor having priority over Government dues--Securities handed over to exchange are assets of member which can be liquidated on default-- Stock Exchange, Bombay v. V. S. Kandalgaonkar (SC). . . 296
S. 8 --Recovery of tax--Garnishee notice--Stock exchange--Membership card of stock exchange--Not a right but a privilege ceasing upon member being declared defaulter--Stock exchange having lien over member’s securities under rules--Stock exchange is secured creditor having priority over Government dues--Securities handed over to exchange are assets of member which can be liquidated on default-- Stock Exchange, Bombay v. V. S. Kandalgaonkar (SC). . . 296
S. 9 --Recovery of tax--Garnishee notice--Stock exchange--Membership card of stock exchange--Not a right but a privilege ceasing upon member being declared defaulter--Stock exchange having lien over member’s securities under rules--Stock exchange is secured creditor having priority over Government dues--Securities handed over to exchange are assets of member which can be liquidated on default-- Stock Exchange, Bombay v. V. S. Kandalgaonkar (SC). . . 296
S. 30 --Recovery of tax--Garnishee notice--Stock exchange--Membership card of stock exchange--Not a right but a privilege ceasing upon member being declared defaulter--Stock exchange having lien over member’s securities under rules--Stock exchange is secured creditor having priority over Government dues--Securities handed over to exchange are assets of member which can be liquidated on default-- Stock Exchange, Bombay v. V. S. Kandalgaonkar (SC). . . 296
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