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Articles by Advocate Pankaj Kumar Sharma

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IT Act1961,Vs No Limitation Of Time for Refund Payment

  Advocate Pankaj Kumar Sharma   13 June 2008 at 16:18

As per Article 19 of Constitution of India, all citizens of India shall have the right: -Ă˜ 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 ..


Posted in Taxation |   2542 Views


Minor's Parents Vs Minor's Agricultural Income

  Advocate Pankaj Kumar Sharma   10 June 2008 at 16:04

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 ..


Posted in Taxation |   3245 Views


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

  Advocate Pankaj Kumar Sharma   10 June 2008 at 16:04

IT Act- BonamPartem; Rule of BonamPartem- IT Act, 1961; Lawful sense in IT Act, 1961- Rule of BONAM Partem. ..


Posted in Taxation |   25130 Views


Non Resident Parents Vs Resident Minor

  Advocate Pankaj Kumar Sharma   10 June 2008 at 15:16

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 ..


Posted in Taxation |   2601 Views


Pension Vs. Family Pension

  Advocate Pankaj Kumar Sharma   09 June 2008 at 09:07

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 ..


Posted in Taxation  1 comments |   3592 Views