Category Archives: Income Tax

Income Tax is the tax which directly levy on income of any personal.Central Board of Direct tax manage all the things related Direct Tax.

All about Gratuity Valuation you need to know !

All about Gratuity Valuation you need to know ! Gratuity is one of the retirement benefit plan. It is received by an employee from his/her employer in gratitude for the continuous services offered by the employee in the company and required Gratuity Valuation . It is one of the retirement benefits offered by the employer […]

Transfer of property between firm & partners –Taxation aspects

Transfer of property between firm & partners –Taxation aspects Introduction: S. 45(3) and S. 45(4) were brought in to the statute book to deem pooling of assets by partners in to the firm and distribution of assets by the firm to partners on dissolution or otherwise, as transfers for tax purposes with a view to […]

A Study on Cost of wind mill for allowing depreciation

A Study on Cost of wind mill for allowing depreciation Cost of any plant and machinery, in view of author, must include all related costs which are essential to put and keep machine in a suitable working condition with proper arrangements for its up-keep, repair and maintenance. Therefore, the following costs can form part of […]