TaxGuru » Income Tax Case Laws http://taxguru.in Complete Tax Solution Sat, 26 May 2012 17:57:16 +0000 en hourly 1 http://wordpress.org/?v=3.3.2 Charity should not become a façade to promote business interest or secure advantage of persons mentioned in section 13(3) http://taxguru.in/income-tax-case-laws/charity-faade-promote-business-interest-secure-advantage-persons-mentioned-section-133.html http://taxguru.in/income-tax-case-laws/charity-faade-promote-business-interest-secure-advantage-persons-mentioned-section-133.html#comments Sat, 26 May 2012 17:19:49 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50356 http://taxguru.in/income-tax-case-laws/charity-faade-promote-business-interest-secure-advantage-persons-mentioned-section-133.html/feed/ 0 Ordinary profits’ referred to in Section 80IA is different from ‘ALP’ http://taxguru.in/income-tax-case-laws/ordinary-profits-referred-section-80ia-alp.html http://taxguru.in/income-tax-case-laws/ordinary-profits-referred-section-80ia-alp.html#comments Sat, 26 May 2012 03:39:13 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50349 http://taxguru.in/income-tax-case-laws/ordinary-profits-referred-section-80ia-alp.html/feed/ 0 Section 54F benefit remains intact even if Assessee transfer New house acquired to claim S. 54F to acquire another house http://taxguru.in/income-tax-case-laws/section-54f-benefit-remains-intact-assessee-transfer-house-acquired-claim-54f-acquire-house.html http://taxguru.in/income-tax-case-laws/section-54f-benefit-remains-intact-assessee-transfer-house-acquired-claim-54f-acquire-house.html#comments Sat, 26 May 2012 03:38:50 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50330 http://taxguru.in/income-tax-case-laws/section-54f-benefit-remains-intact-assessee-transfer-house-acquired-claim-54f-acquire-house.html/feed/ 0 Mere Sale & Lease Back cannot lead to conclusion that transaction is sham http://taxguru.in/income-tax-case-laws/mere-sale-lease-lead-conclusion-transaction-sham.html http://taxguru.in/income-tax-case-laws/mere-sale-lease-lead-conclusion-transaction-sham.html#comments Sat, 26 May 2012 03:38:20 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50328 http://taxguru.in/income-tax-case-laws/mere-sale-lease-lead-conclusion-transaction-sham.html/feed/ 0 Even in a case where no expenditure is incurred, AO has to apply Rule 8D http://taxguru.in/income-tax-case-laws/case-expenditure-incurred-ao-apply-rule-8d.html http://taxguru.in/income-tax-case-laws/case-expenditure-incurred-ao-apply-rule-8d.html#comments Sat, 26 May 2012 03:20:25 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50348 http://taxguru.in/income-tax-case-laws/case-expenditure-incurred-ao-apply-rule-8d.html/feed/ 1 S. 14A In case net interest is income, no part of interest paid can be disallowed for earning tax free dividend http://taxguru.in/income-tax-case-laws/14a-case-net-interest-income-part-interest-paid-disallowed-earning-tax-free-dividend.html http://taxguru.in/income-tax-case-laws/14a-case-net-interest-income-part-interest-paid-disallowed-earning-tax-free-dividend.html#comments Sat, 26 May 2012 03:13:12 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50347 http://taxguru.in/income-tax-case-laws/14a-case-net-interest-income-part-interest-paid-disallowed-earning-tax-free-dividend.html/feed/ 0 Interest free loan is subject to arm’s length test irrespective of commercial expediency http://taxguru.in/income-tax-case-laws/interest-free-loan-subject-arms-length-test-irrespective-commercial-expediency.html http://taxguru.in/income-tax-case-laws/interest-free-loan-subject-arms-length-test-irrespective-commercial-expediency.html#comments Sat, 26 May 2012 02:53:59 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50345 http://taxguru.in/income-tax-case-laws/interest-free-loan-subject-arms-length-test-irrespective-commercial-expediency.html/feed/ 0 ALP cannot be applied to determine ‘ordinary profits’ for computing S.10A deduction http://taxguru.in/income-tax-case-laws/alp-applied-determine-ordinary-profits-computing-s10a-deduction.html http://taxguru.in/income-tax-case-laws/alp-applied-determine-ordinary-profits-computing-s10a-deduction.html#comments Sat, 26 May 2012 02:40:58 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50344 http://taxguru.in/income-tax-case-laws/alp-applied-determine-ordinary-profits-computing-s10a-deduction.html/feed/ 0 Payments for purchase of Software not Royalty – ITAT Mumbai http://taxguru.in/income-tax-case-laws/payments-for-purchase-of-software-not-royalty-itat-mumbai.html http://taxguru.in/income-tax-case-laws/payments-for-purchase-of-software-not-royalty-itat-mumbai.html#comments Sat, 26 May 2012 02:25:05 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50343 http://taxguru.in/income-tax-case-laws/payments-for-purchase-of-software-not-royalty-itat-mumbai.html/feed/ 0 S. 80-IB(10) deduction available to taxpayer who is not merely a land owner but carries on activities along with promoter for developing & building approved housing project http://taxguru.in/income-tax-case-laws/80ib10-deduction-taxpayer-land-owner-carries-activities-promoter-developing-building-approved-housing-project.html http://taxguru.in/income-tax-case-laws/80ib10-deduction-taxpayer-land-owner-carries-activities-promoter-developing-building-approved-housing-project.html#comments Sat, 26 May 2012 01:51:29 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50341 http://taxguru.in/income-tax-case-laws/80ib10-deduction-taxpayer-land-owner-carries-activities-promoter-developing-building-approved-housing-project.html/feed/ 0 Severance benefits (including Leave Encashment) received outside India from former employer for services rendered outside India not taxable in the hands of an individual who is a Not Ordinary Resident http://taxguru.in/income-tax-case-laws/severance-benefits-including-leave-encashment-received-india-employer-services-rendered-india-taxable-hands-individual-ordinary-resident.html http://taxguru.in/income-tax-case-laws/severance-benefits-including-leave-encashment-received-india-employer-services-rendered-india-taxable-hands-individual-ordinary-resident.html#comments Sat, 26 May 2012 01:39:08 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50340 http://taxguru.in/income-tax-case-laws/severance-benefits-including-leave-encashment-received-india-employer-services-rendered-india-taxable-hands-individual-ordinary-resident.html/feed/ 0 Charitable trust is not invalid merely because settlor or Poor Relative of settlor is one of the beneficiary http://taxguru.in/income-tax-case-laws/charitable-trust-invalid-settlor-poor-relative-settlor-beneficiary.html http://taxguru.in/income-tax-case-laws/charitable-trust-invalid-settlor-poor-relative-settlor-beneficiary.html#comments Fri, 25 May 2012 07:02:21 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50329 http://taxguru.in/income-tax-case-laws/charitable-trust-invalid-settlor-poor-relative-settlor-beneficiary.html/feed/ 0 S.68 If assessee fails to prove identity & credit worthiness of creditor than AO can treat the loan as income http://taxguru.in/income-tax-case-laws/s68-assessee-fails-prove-identity-credit-worthiness-creditor-ao-treat-loan-income.html http://taxguru.in/income-tax-case-laws/s68-assessee-fails-prove-identity-credit-worthiness-creditor-ao-treat-loan-income.html#comments Fri, 25 May 2012 05:00:39 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50338 http://taxguru.in/income-tax-case-laws/s68-assessee-fails-prove-identity-credit-worthiness-creditor-ao-treat-loan-income.html/feed/ 0 Agent not liable for tax on income earned on behalf of principal but only for charges received for his service http://taxguru.in/income-tax-case-laws/agent-liable-tax-income-earned-behalf-principal-charges-received-service.html http://taxguru.in/income-tax-case-laws/agent-liable-tax-income-earned-behalf-principal-charges-received-service.html#comments Fri, 25 May 2012 04:39:57 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50339 http://taxguru.in/income-tax-case-laws/agent-liable-tax-income-earned-behalf-principal-charges-received-service.html/feed/ 0 ITAT Asks CBDT to take notice of Mistakes in Central processing of Returns http://taxguru.in/income-tax-case-laws/itat-asks-cbdt-notice-mistakes-central-processing-returns.html http://taxguru.in/income-tax-case-laws/itat-asks-cbdt-notice-mistakes-central-processing-returns.html#comments Thu, 24 May 2012 16:18:26 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50319 http://taxguru.in/income-tax-case-laws/itat-asks-cbdt-notice-mistakes-central-processing-returns.html/feed/ 0 Whether assessee could book its expenses on accrual basis & receipts on actual receipt basis http://taxguru.in/income-tax-case-laws/assessee-book-expenses-accrual-basis-receipts-actual-receipt-basis.html http://taxguru.in/income-tax-case-laws/assessee-book-expenses-accrual-basis-receipts-actual-receipt-basis.html#comments Thu, 24 May 2012 16:06:45 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50318 http://taxguru.in/income-tax-case-laws/assessee-book-expenses-accrual-basis-receipts-actual-receipt-basis.html/feed/ 0 When addition itself Set aside, there cannot be penalty for concealment of income http://taxguru.in/income-tax-case-laws/addition-set-penalty-concealment-income.html http://taxguru.in/income-tax-case-laws/addition-set-penalty-concealment-income.html#comments Thu, 24 May 2012 15:55:26 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50317 http://taxguru.in/income-tax-case-laws/addition-set-penalty-concealment-income.html/feed/ 0 Onus on Assessee to Prove bank A/c do not belong to Assessee or is Bogus http://taxguru.in/income-tax-case-laws/onus-assessee-prove-bank-ac-belong-assessee-bogus.html http://taxguru.in/income-tax-case-laws/onus-assessee-prove-bank-ac-belong-assessee-bogus.html#comments Thu, 24 May 2012 15:52:03 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50316 http://taxguru.in/income-tax-case-laws/onus-assessee-prove-bank-ac-belong-assessee-bogus.html/feed/ 0 S. 292BB – Assessment can not be annulled If no objection regarding valid service of notice was taken before completion of assessment http://taxguru.in/income-tax-case-laws/292bb-assessment-annulled-objection-valid-service-notice-completion-assessment.html http://taxguru.in/income-tax-case-laws/292bb-assessment-annulled-objection-valid-service-notice-completion-assessment.html#comments Thu, 24 May 2012 02:06:41 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50315 http://taxguru.in/income-tax-case-laws/292bb-assessment-annulled-objection-valid-service-notice-completion-assessment.html/feed/ 0 A.O. can not make the additions deleted by Appellate Authorities while Passing order U/s.154 http://taxguru.in/income-tax-case-laws/ao-additions-deleted-appellate-authorities-passing-order-us154.html http://taxguru.in/income-tax-case-laws/ao-additions-deleted-appellate-authorities-passing-order-us154.html#comments Thu, 24 May 2012 01:57:01 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50314 http://taxguru.in/income-tax-case-laws/ao-additions-deleted-appellate-authorities-passing-order-us154.html/feed/ 0 If a pure question of law arises for which facts are on record of the authorities below, the question should be allowed to be raised if it is necessary to assess correct tax liability http://taxguru.in/income-tax-case-laws/pure-question-law-arises-facts-record-authorities-question-allowed-raised-assess-correct-tax-liability.html http://taxguru.in/income-tax-case-laws/pure-question-law-arises-facts-record-authorities-question-allowed-raised-assess-correct-tax-liability.html#comments Wed, 23 May 2012 05:10:27 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50299 http://taxguru.in/income-tax-case-laws/pure-question-law-arises-facts-record-authorities-question-allowed-raised-assess-correct-tax-liability.html/feed/ 0 Exercise of power U/s.131(1A) is contemplated in a situation anterior to exercise of power U/s. 132 http://taxguru.in/income-tax-case-laws/exercise-power-us1311a-contemplated-situation-anterior-exercise-power-132.html http://taxguru.in/income-tax-case-laws/exercise-power-us1311a-contemplated-situation-anterior-exercise-power-132.html#comments Wed, 23 May 2012 02:32:40 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50287 http://taxguru.in/income-tax-case-laws/exercise-power-us1311a-contemplated-situation-anterior-exercise-power-132.html/feed/ 0 Share application money received – Genuineness merely only on the basis of bank Entries http://taxguru.in/income-tax-case-laws/share-application-money-received-genuineness-decided-basis-bank-entries.html http://taxguru.in/income-tax-case-laws/share-application-money-received-genuineness-decided-basis-bank-entries.html#comments Tue, 22 May 2012 05:30:57 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50293 http://taxguru.in/income-tax-case-laws/share-application-money-received-genuineness-decided-basis-bank-entries.html/feed/ 0 Penalty u/s. 271(1)(c) cannot be imposed on a debatable issue http://taxguru.in/income-tax-case-laws/penalty-2711c-imposed-debatable-issue.html http://taxguru.in/income-tax-case-laws/penalty-2711c-imposed-debatable-issue.html#comments Tue, 22 May 2012 05:00:15 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50281 http://taxguru.in/income-tax-case-laws/penalty-2711c-imposed-debatable-issue.html/feed/ 0 Expense Allowable if TDS Paid TDS paid on or before the due date of filing of return u/s. 139(1) http://taxguru.in/income-tax-case-laws/expense-allowable-tds-paid-tds-paid-due-date-filing-return-1391.html http://taxguru.in/income-tax-case-laws/expense-allowable-tds-paid-tds-paid-due-date-filing-return-1391.html#comments Tue, 22 May 2012 04:50:12 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50280 http://taxguru.in/income-tax-case-laws/expense-allowable-tds-paid-tds-paid-due-date-filing-return-1391.html/feed/ 0 Benefits granted to a charitable institution cannot be extended to its substantially amended objects http://taxguru.in/income-tax-case-laws/benefits-granted-charitable-institution-extended-substantially-amended-objects.html http://taxguru.in/income-tax-case-laws/benefits-granted-charitable-institution-extended-substantially-amended-objects.html#comments Mon, 21 May 2012 18:35:17 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50273 http://taxguru.in/income-tax-case-laws/benefits-granted-charitable-institution-extended-substantially-amended-objects.html/feed/ 0 Taxability of income in hands of a non-resident not a relevant consideration for treating a resident to be an agent of a non-resident http://taxguru.in/income-tax-case-laws/taxability-income-hands-nonresident-relevant-consideration-treating-resident-agent-nonresident.html http://taxguru.in/income-tax-case-laws/taxability-income-hands-nonresident-relevant-consideration-treating-resident-agent-nonresident.html#comments Mon, 21 May 2012 07:11:43 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50272 http://taxguru.in/income-tax-case-laws/taxability-income-hands-nonresident-relevant-consideration-treating-resident-agent-nonresident.html/feed/ 0 A.O can not estimate Higher G.P. ratio without giving specific Reasons http://taxguru.in/income-tax-case-laws/ao-estimate-higher-gp-ratio-giving-specific-reasons.html http://taxguru.in/income-tax-case-laws/ao-estimate-higher-gp-ratio-giving-specific-reasons.html#comments Mon, 21 May 2012 07:06:01 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50269 http://taxguru.in/income-tax-case-laws/ao-estimate-higher-gp-ratio-giving-specific-reasons.html/feed/ 0 If assessee surrenders an amount with a condition that no penal action shall be taken, to avoid further litigation and to buy peace, no penalty u/s. 271(1)(c) can be imposed http://taxguru.in/income-tax-case-laws/assessee-surrenders-amount-condition-penal-action-avoid-litigation-buy-peace-penalty-2711c-imposed.html http://taxguru.in/income-tax-case-laws/assessee-surrenders-amount-condition-penal-action-avoid-litigation-buy-peace-penalty-2711c-imposed.html#comments Mon, 21 May 2012 00:30:46 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50235 http://taxguru.in/income-tax-case-laws/assessee-surrenders-amount-condition-penal-action-avoid-litigation-buy-peace-penalty-2711c-imposed.html/feed/ 0 Compensation for under utilisation of production capacity not eligible for deduction u/s. 80IC http://taxguru.in/income-tax-case-laws/compensation-utilisation-production-capacity-eligible-deduction-80ic.html http://taxguru.in/income-tax-case-laws/compensation-utilisation-production-capacity-eligible-deduction-80ic.html#comments Sun, 20 May 2012 16:39:17 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50258 http://taxguru.in/income-tax-case-laws/compensation-utilisation-production-capacity-eligible-deduction-80ic.html/feed/ 0 DTAA cannot create any fresh tax liability which is not provided under Income Tax Act http://taxguru.in/income-tax-case-laws/dtaa-create-fresh-tax-liability-income-tax-act.html http://taxguru.in/income-tax-case-laws/dtaa-create-fresh-tax-liability-income-tax-act.html#comments Sun, 20 May 2012 16:25:12 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50257 http://taxguru.in/income-tax-case-laws/dtaa-create-fresh-tax-liability-income-tax-act.html/feed/ 0 No capital gains tax on share transfer under family arrangement http://taxguru.in/income-tax-case-laws/capital-gains-tax-share-transfer-family-arrangement.html http://taxguru.in/income-tax-case-laws/capital-gains-tax-share-transfer-family-arrangement.html#comments Sun, 20 May 2012 16:07:26 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50255 http://taxguru.in/income-tax-case-laws/capital-gains-tax-share-transfer-family-arrangement.html/feed/ 0 Regularization fees for violation in construction form part of Construction & Depreciation allowable http://taxguru.in/income-tax-case-laws/regularization-fees-violation-construction-form-part-construction-depreciation-allowable.html http://taxguru.in/income-tax-case-laws/regularization-fees-violation-construction-form-part-construction-depreciation-allowable.html#comments Sun, 20 May 2012 15:20:29 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50253 http://taxguru.in/income-tax-case-laws/regularization-fees-violation-construction-form-part-construction-depreciation-allowable.html/feed/ 0 Software License Charges – Payment for right to use of copyrighted article do not constitute ‘royalty’ http://taxguru.in/income-tax-case-laws/software-license-charges-payment-copyrighted-article-constitute-royalty.html http://taxguru.in/income-tax-case-laws/software-license-charges-payment-copyrighted-article-constitute-royalty.html#comments Sun, 20 May 2012 15:01:58 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50252 http://taxguru.in/income-tax-case-laws/software-license-charges-payment-copyrighted-article-constitute-royalty.html/feed/ 1 Living allowance on deputation or for temporarily deployment Outside India not taxable http://taxguru.in/income-tax-case-laws/living-allowance-deputation-temporarily-deployment-india-taxable.html http://taxguru.in/income-tax-case-laws/living-allowance-deputation-temporarily-deployment-india-taxable.html#comments Sun, 20 May 2012 14:35:54 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50251 http://taxguru.in/income-tax-case-laws/living-allowance-deputation-temporarily-deployment-india-taxable.html/feed/ 0 ITAT directs to allow risk adjustment on the comparables margin vis-a-vis the taxpayer’s http://taxguru.in/income-tax-case-laws/itat-directs-risk-adjustment-comparables-margin-visavis-taxpayers.html http://taxguru.in/income-tax-case-laws/itat-directs-risk-adjustment-comparables-margin-visavis-taxpayers.html#comments Sun, 20 May 2012 14:10:20 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50250 http://taxguru.in/income-tax-case-laws/itat-directs-risk-adjustment-comparables-margin-visavis-taxpayers.html/feed/ 0 Commission paid to director was not in lieu of dividend and therefore allowed u/s.36(1)(ii) http://taxguru.in/income-tax-case-laws/commission-paid-director-lieu-dividend-allowed-us361ii.html http://taxguru.in/income-tax-case-laws/commission-paid-director-lieu-dividend-allowed-us361ii.html#comments Sun, 20 May 2012 14:01:03 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50249 http://taxguru.in/income-tax-case-laws/commission-paid-director-lieu-dividend-allowed-us361ii.html/feed/ 0 Additional Depreciation can not be denied on the ground that electricity is not an article or thing http://taxguru.in/income-tax-case-laws/additional-depreciation-denied-ground-electricity-article.html http://taxguru.in/income-tax-case-laws/additional-depreciation-denied-ground-electricity-article.html#comments Sun, 20 May 2012 13:35:24 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50248 http://taxguru.in/income-tax-case-laws/additional-depreciation-denied-ground-electricity-article.html/feed/ 0 If non-resident agent operates outside country, no part of his income arises in India http://taxguru.in/income-tax-case-laws/nonresident-agent-operates-country-part-income-arises-india.html http://taxguru.in/income-tax-case-laws/nonresident-agent-operates-country-part-income-arises-india.html#comments Sun, 20 May 2012 13:16:11 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50247 http://taxguru.in/income-tax-case-laws/nonresident-agent-operates-country-part-income-arises-india.html/feed/ 0 Contribution towards costs of research / for the use of process or formula is Royalty http://taxguru.in/income-tax-case-laws/contribution-costs-research-process-formula-royalty.html http://taxguru.in/income-tax-case-laws/contribution-costs-research-process-formula-royalty.html#comments Sun, 20 May 2012 12:49:46 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50245 http://taxguru.in/income-tax-case-laws/contribution-costs-research-process-formula-royalty.html/feed/ 0 Consideration for Grant of the use or consideration for right to use is Royalty http://taxguru.in/income-tax-case-laws/consideration-grant-consideration-royalty.html http://taxguru.in/income-tax-case-laws/consideration-grant-consideration-royalty.html#comments Sun, 20 May 2012 12:33:58 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50243 http://taxguru.in/income-tax-case-laws/consideration-grant-consideration-royalty.html/feed/ 0 RPM most appropriate method for computing ALP of transaction wherein the taxpayer involved in purchase & resale of finished goods http://taxguru.in/income-tax-case-laws/rpm-method-computing-alp-transaction-taxpayer-involved-purchase-resale-finished-goods.html http://taxguru.in/income-tax-case-laws/rpm-method-computing-alp-transaction-taxpayer-involved-purchase-resale-finished-goods.html#comments Sun, 20 May 2012 05:27:45 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50254 http://taxguru.in/income-tax-case-laws/rpm-method-computing-alp-transaction-taxpayer-involved-purchase-resale-finished-goods.html/feed/ 0 S. 195 Withholding of tax not required on salary of seconded employee reimbursed to a foreign company since such payment is not for rendering technical services http://taxguru.in/income-tax-case-laws/195-withholding-tax-required-salary-seconded-employee-reimbursed-foreign-company-payment-rendering-technical-services.html http://taxguru.in/income-tax-case-laws/195-withholding-tax-required-salary-seconded-employee-reimbursed-foreign-company-payment-rendering-technical-services.html#comments Sun, 20 May 2012 04:10:01 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50246 http://taxguru.in/income-tax-case-laws/195-withholding-tax-required-salary-seconded-employee-reimbursed-foreign-company-payment-rendering-technical-services.html/feed/ 0 HC Takes Notice of TDS Refund Harassment by Dept & Demands Answers http://taxguru.in/income-tax-case-laws/hc-takes-notice-tds-refund-harassment-dept-demands-answers.html http://taxguru.in/income-tax-case-laws/hc-takes-notice-tds-refund-harassment-dept-demands-answers.html#comments Sun, 20 May 2012 03:47:20 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50231 http://taxguru.in/income-tax-case-laws/hc-takes-notice-tds-refund-harassment-dept-demands-answers.html/feed/ 5 Section 234B Interest cannot be levied on Non Resident for failure on the part of payee to deduct TDS http://taxguru.in/income-tax-case-laws/section-234b-interest-levied-resident-failure-part-payee-deduct-tds.html http://taxguru.in/income-tax-case-laws/section-234b-interest-levied-resident-failure-part-payee-deduct-tds.html#comments Sun, 20 May 2012 01:53:29 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50216 http://taxguru.in/income-tax-case-laws/section-234b-interest-levied-resident-failure-part-payee-deduct-tds.html/feed/ 2 Books of account can be rejected either for default of ‘incomplete books’ or for ‘inaccurate books’ http://taxguru.in/income-tax-case-laws/books-account-rejected-default-incomplete-books-inaccurate-books.html http://taxguru.in/income-tax-case-laws/books-account-rejected-default-incomplete-books-inaccurate-books.html#comments Sun, 20 May 2012 01:35:20 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50214 http://taxguru.in/income-tax-case-laws/books-account-rejected-default-incomplete-books-inaccurate-books.html/feed/ 0 Disallowances u/s 40(a) not applicable to charitable trust/institution u/s 11 http://taxguru.in/income-tax-case-laws/disallowances-40a-applicable-charitable-trustinstitution-11.html http://taxguru.in/income-tax-case-laws/disallowances-40a-applicable-charitable-trustinstitution-11.html#comments Sun, 20 May 2012 01:18:10 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50212 http://taxguru.in/income-tax-case-laws/disallowances-40a-applicable-charitable-trustinstitution-11.html/feed/ 1 Will can not be rejected as valid document merely on the ground that it is neither registered nor notarized or was not found during search http://taxguru.in/income-tax-case-laws/rejected-valid-document-ground-registered-notarized-search.html http://taxguru.in/income-tax-case-laws/rejected-valid-document-ground-registered-notarized-search.html#comments Sat, 19 May 2012 22:50:08 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50149 http://taxguru.in/income-tax-case-laws/rejected-valid-document-ground-registered-notarized-search.html/feed/ 1 Interest U/s. 234A to 234C Not Payable If Assessment Order Silent http://taxguru.in/income-tax-case-laws/interest-234a-234c-payable-assessment-order-silent.html http://taxguru.in/income-tax-case-laws/interest-234a-234c-payable-assessment-order-silent.html#comments Sat, 19 May 2012 05:49:36 +0000 CA Sandeep Kanoi http://taxguru.in/?p=50229 http://taxguru.in/income-tax-case-laws/interest-234a-234c-payable-assessment-order-silent.html/feed/ 1