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DCIT vs. India Advantage Fund-VII (ITAT Bangalore)

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Lamprell Lamprell, based in the UAE and with operations throughout the region, has played a prominent role in the development of the offshore industry in the Arabian Gulf for over 30 years and is the regional market leader in the rig market.

If under a settlement any income arises to any other person apart from the settlor such income can still be assessed in the hands of the settlor provided the settlement is revocable. Even if a settlement on the face of it is stated to be irrevocable, if the same provides for direct or indirect retransfer of income or assets of the settlement to the settlor or gives the settlor a right to resume power directly or indirectly over such income or asset, the settlement should be deemed to be revocable.

There is no definition of the expression AOP occurring in the Act. By a series of decisions, the meaning of this expression was precisely defined and tests were laid down in order to find out when a conglomerate of persons could be held to be an AOP for the purposes of section 3 of the Act. The Supreme Court, however, administered the following caution: To the above judicial exposition of what constitutes AOP, there has been a statutory rider added.

The Finance Act, has inserted w. If income results than they are liable to be taxed as AOP if the other conditions laid down by judicial decisions are satisfied.

A discretionary trust is one which gives a beneficiary no right to any part of the income of the trust property, but vests in the trustees a discretionary power to pay him, or apply for his benefit, such….

By the by, we are very much astonished to observe that the AO has passed a revised assessment order even after knowing that the revision order passed…. Guidelines laid down on how stay applications should be dealt with The assessee, a mutual fund, was a beneficiary of a trust named India Corporate Loan Securitisation Trust which was set up for securitising a loan of Rs.

Your email address will not be published. Notify me of follow-up comments by email. Notify me of new posts by email. Leave this field empty. Boaz AM , N. October 18, Date of publication AY: Related Judgements CWT vs. October 18, at 6: Leave a Reply Cancel reply Your email address will not be published. Mohan Alankamony AM A. Venugopala Gowda J A.

Murugesan Thirchy, Tamilnadu Sayantann Kolkata, West Bengal. Aniruddh Rallapalli Attapur, Andhra Pradesh 2. Satya Prakash Singh Korba, Chhattisgarh 3. Kavya Nair Kollam, Kerala 4. Unity Shadap Jowai, Meghalaya 6. Andy Majaw Jowai, Meghalaya 7. Theisolonica Bareh Shillong, Meghalaya 8. Samrat Dutta Purkayastha Shillong, Meghalaya 9. Shaikh Amir Ali Shillong, Meghalaya Tyngshain Star Rani Shillong, Meghalaya Seyiesituo Miachieo Kohima, Nagaland Prashanth Raj Manoharan Chennai, Tamilnadu Shanmugasundaravadivel Seyaraman Dharamapuri, Tamilnadu Mownish Muthusamy Dharamapuri, Tamilnadu Karthick Tamilselvan Dharamapuri, Tamilnadu Premnath Saravanan Dharmapuri, Tamilnadu Vimala Thiyagarajan Dindigul, Tamilnadu Rethnabharathi Meenakshisundaram Karaikudi, Tamilnadu Guruguhan Palanichamy Karur, Tamilnadu Vignesh Ramaraj Mannachanallur T.

Parthasarathy Chandrasekar Perambalur Dt , Tamilnadu Balamurugan Subbaiah Pudukkotai, Tamilnadu Sathishkumar Annavi Sankar Salem, Tamilnadu Anu Priyadharshini Elangovan Thanjavur, Tamilnadu Arunadevi Mathiyazhagan Thiruvarur, Tamilnadu Aarthi Mugundhu Gnanamoorthy Tiruchirapalli, Tamilnadu Maria Evangeline Ebinesan Trichy, Tamilnadu Ramya Srinivasan Trichy, Tamilnadu Sindhuja Balamuthu Trichy, Tamilnadu Shankar Kannan Trichy, Tamilnadu Shaik Hussain Sheiksaleem Trichy, Tamilnadu Manoharan Murugesan Trichy, Tamilnadu Fahim Khan Bijnor, Uttar Pradesh Md Ibrahim Lucknow, Uttar Pradesh Ashish Bandil Lucknow, Uttar Pradesh Ishit Chauhan Noida, Uttar Pradesh Sukirty Garai Hooghly, West Bengal Eliza Ahmed Kolkata, West Bengal Monalisa Das Kolkata, West Bengal Annesha Sen Kolkata, West Bengal Fatima Nisa Kolkata, West Bengal Ananya Hazra Kolkata, West Bengal Siddhartha Saha Kolkata, West Bengal Gaurav Kishore Kolkata, West Bengal Arka Das Shantipur, West Bengal.

Aaina Sharma Hamirpur, Himachal Pradesh 2. Abinaya Tamilarasan Thanjavur, Tamilnadu 4. Adnan Moin Patna, Bihar 5. Ajay Saji Kollam, Kerala 7. Alain Abraham Thrissur, Kerala 8. Alicia Phawa Shillong, Meghalaya 9. Anant Kumar Lucknow, Uttar Pradesh Andrew Marcus Ebinesan Trichy, Tamilnadu Anivartin Krishnan Ramaswamy Bangalore, Karnataka Anurag Dutta Kolkata, West Bengal Arindam Saha Siliguri, West Bengal Arkendu Das Deoghar, Jharkhand Ashoksurya Subashchandrabose Pudukkottai, Tamilnadu Chandni Kumari Fatwah, Bihar Darimaialang Lamare Shillong, Meghalaya Dawan Ohi Buam Jowai, Meghalaya Dhaksina Moorthy Srinivasan Dindigul, Tamilnadu Dibakar Mandal Berhampore, West Bengal Evelyn C Jose Ernakulam, Kerala Guru Jeevakaruna Murugesan Dindigul, Tamilnadu Himanshu Patyal Hamirpur, Himachal Pradesh B Pudukkottai DT, Tamilnadu J Trivandrum, Kerala Justin Kadamala Samuel Bangalore, Karnataka Kamla Distt Jalore, Rajasthan Kevin Johns Vadasseril Ernakulam, Kerala Kishore S Puducherry Mehedi Hasan Kolkata, West Bengal Mohankumar R Salem, Tamilnadu Nabeel Ahmad Gomoh, Jharkhand Nagarajan Murugesan Pudukottai, Tamilnadu Najmah Nazar Dubai Palanivel Saravanan Thiruvarur, Tamilnadu Parkavi G Thanjavur, Tamilnadu Paushali Nag Kolkata, West Bengal Pichaimuthu Karthika Singapore Pon Revanth Rajaretnam Pudukkottai, Tamilnadu V Dharmapuri, Tamilnadu Priyanka Sridhar Salem, Tamilnadu Priyanku Saikia Tezpur, Assam Rajesh Kannan Gnanasekar Perambalur, Tamilnadu Randhir Singh Lucknow, Uttar Pradesh Rizwana Shahul Trissur, Kerala Shimlang Shylla Shillong, Meghalaya Sivaguhan B Salem, Tamilnadu Sameet Chavan Oct 1, , Jay Thakkar Oct 1, , Manas Jaiswal Oct 1, , Time to cash in on market fears?

Porinju has a different strategy Whatever money is coming in, is getting invested, Porinu said. Investors with risk appetite can still go for bottom-fishing in second-rung stocks. But what do they have to do with my stocks?

In well-functioning economies, financial systems are not allowed to collapse. Are you looking to stop your monthly SIPs? Who says a dull year for IPOs? India ranks 2nd globally You might be missing out on a mega trend, which is the emergence of primary market for SMEs. There is lack of trust among financial institutions. BSE will be the most compliant exchange in commodities.

Govt can always move buybacks to next year.


I will be travelling with my friend , do I need to give proof of relationship with her?

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I am also doing two day trips to Neuschwanstein Castle and Berchtesgaden Salt mines both being in Germany with our stay being in Innsbruck and Salzburg respectively on the day of the day trips.

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