Advocate Pankaj Kumar Sharma

Articles by Advocate Pankaj Kumar Sharma


13 June 2008 at 16:18

IT Act1961,Vs No Limitation Of Time for Refund Payment

  POSTED BY Advocate Pankaj Kumar Sharma

As per Article 19 of Constitution of India, all citizens of India shall have the right: -Ø To freedom of speech and expression.Going though the above Article, I, am writing the following article: - I want to approach the kind attention of all ci

  0 comments |   2406 Views


10 June 2008 at 16:04

Minor's Parents Vs Minor's Agricultural Income

  POSTED BY Advocate Pankaj Kumar Sharma

If a minor child derives agricultural income , there is no provision under the Finance Act requring clubbing of such income with parent's total income for rate purpose. Only if minor child is assessable in respect of income derived from skill , tale

  0 comments |   3018 Views


10 June 2008 at 16:04

IT Act , 1961 IS AN EXCEPTION TO RULE "BONAM PARTEM"

  POSTED BY Advocate Pankaj Kumar Sharma

What is "Bonam Partem" ? The word "Bonam Partem" means that words used in the ststute are to be taken in their lawful sense.What is "Lawful Sense" ? The word " Lawful Sense" implies what is legitimate and recognised by the law.Conclusion:-Therefore ,

  0 comments |   8526 Views


10 June 2008 at 15:16

Non Resident Parents Vs Resident Minor

  POSTED BY Advocate Pankaj Kumar Sharma

In case where the parents are non residents and the minor child is a resident derving income which accrues or arises outside India , the clubbing of such income does not arise as provisions of Section 64(1A) can not override the provisions of Sec

  0 comments |   2397 Views


09 June 2008 at 09:07

Pension Vs. Family Pension

  POSTED BY Advocate Pankaj Kumar Sharma

Pension:- It is a regular monthly amount paid by the employer to a former employee directly as a result of past employer - employee relationsip. Taxability Since pension is received by the employee, ht esame is taxable under the head "Income Fro

  1 comments |   3386 Views








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