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	<title>TaxGuru &#187; particulars</title>
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		<title>Sustainability of orders passed by Settlement Commission in violation of section 245D(4) of IT Act, 1961</title>
		<link>http://taxguru.in/income-tax-case-laws/sustainability-of-orders-passed-by-settlement-commission-in-violation-of-section-245d4-of-it-act-1961.html</link>
		<comments>http://taxguru.in/income-tax-case-laws/sustainability-of-orders-passed-by-settlement-commission-in-violation-of-section-245d4-of-it-act-1961.html#comments</comments>
		<pubDate>Sun, 24 Jan 2010 05:10:33 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Income Tax Case Laws]]></category>
		<category><![CDATA[amp]]></category>
		<category><![CDATA[case law]]></category>
		<category><![CDATA[chapter xix]]></category>
		<category><![CDATA[circumstances]]></category>
		<category><![CDATA[complexity]]></category>
		<category><![CDATA[disclosure]]></category>
		<category><![CDATA[jurisdiction]]></category>
		<category><![CDATA[mandate]]></category>
		<category><![CDATA[particulars]]></category>
		<category><![CDATA[proceedings]]></category>
		<category><![CDATA[rajasthan]]></category>
		<category><![CDATA[receipt]]></category>
		<category><![CDATA[regard]]></category>
		<category><![CDATA[relevant paragraph]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=17034</guid>
		<description><![CDATA[Chapter XIX-A is a complete Code in itself as regards settlement of cases for having provided a complete mechanism other than procedure provided under the IT Act. Legislature conferred all powers upon Settlement Commission being vested in IT authority under the Act as provided U/s 245-F and what is being decided by settlement commission is conclusive providing no remedy of revision/review or appeal to the assessee or revenue, envisaged in S.245-I of the Act.]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>The statistics of CA final result in respect of examination held in November 2009</title>
		<link>http://taxguru.in/chartered-accountant/the-statistics-of-ca-final-result-in-respect-of-examination-held-in-november-2009.html</link>
		<comments>http://taxguru.in/chartered-accountant/the-statistics-of-ca-final-result-in-respect-of-examination-held-in-november-2009.html#comments</comments>
		<pubDate>Mon, 18 Jan 2010 18:36:48 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[CA CS ICWA]]></category>
		<category><![CDATA[final result]]></category>
		<category><![CDATA[particulars]]></category>
		<category><![CDATA[statistics]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=19604</guid>
		<description><![CDATA[The statistics of CA final result in respect of examination held in November 2009. CHARTERED ACCOUNTANTS FINAL EXAMINATION( Existing Course) HELD IN NOVEMBER-2009. CHARTERED ACCOUNTANTS FINAL EXAMINATION( New Course) HELD IN NOVEMBER-2009]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>If AO assume concealment without considering the actual payments made in the subsequent years, such attempt would be premature</title>
		<link>http://taxguru.in/income-tax-case-laws/on-basis-of-just-an-individual-asstt-year-if-one-attempts-to-make-out-a-case-o-saturday-2-january-2010-407-pm.html</link>
		<comments>http://taxguru.in/income-tax-case-laws/on-basis-of-just-an-individual-asstt-year-if-one-attempts-to-make-out-a-case-o-saturday-2-january-2010-407-pm.html#comments</comments>
		<pubDate>Sun, 10 Jan 2010 13:18:39 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Income Tax Case Laws]]></category>
		<category><![CDATA[case law]]></category>
		<category><![CDATA[civil liability]]></category>
		<category><![CDATA[concealment]]></category>
		<category><![CDATA[dharmendra]]></category>
		<category><![CDATA[furnishing]]></category>
		<category><![CDATA[ledger accounts]]></category>
		<category><![CDATA[method of accounting]]></category>
		<category><![CDATA[particulars]]></category>
		<category><![CDATA[profit and loss]]></category>
		<category><![CDATA[profit and loss account]]></category>
		<category><![CDATA[revenue authorities]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=18711</guid>
		<description><![CDATA[We have heard both the sides in detail. Thrust given by the C1T(A) on the mens rea reflected in the conduct of the assessee does not survive with usual force, since the judgment of the Hon'ble Supreme Court in the case of Union of India &#038; Others Vs. Dharmendra Textiles Processors &#038; Ors., 306 1TR 277. The Supreme Court has held in the said case that willful concealment is not essential for attracting civil liability of penalty under Section 271(1 )(c) of the Act. The other side of the coin is that penally cannot be imposed on an assessee only on the ground of mens rea. It is essential on the part]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>A public prosecutor need not reveal opinion given to government under the RTI: Madras HC</title>
		<link>http://taxguru.in/corporate-law/a-public-prosecutor-need-not-reveal-opinion-given-to-government-under-the-rti-madras-hc.html</link>
		<comments>http://taxguru.in/corporate-law/a-public-prosecutor-need-not-reveal-opinion-given-to-government-under-the-rti-madras-hc.html#comments</comments>
		<pubDate>Wed, 06 Jan 2010 03:31:02 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Corporate Law]]></category>
		<category><![CDATA[correspondence]]></category>
		<category><![CDATA[disclosure]]></category>
		<category><![CDATA[evidence act]]></category>
		<category><![CDATA[fir]]></category>
		<category><![CDATA[information commission]]></category>
		<category><![CDATA[information panel]]></category>
		<category><![CDATA[judgment]]></category>
		<category><![CDATA[lawyer]]></category>
		<category><![CDATA[legal opinion]]></category>
		<category><![CDATA[madras high court]]></category>
		<category><![CDATA[particulars]]></category>
		<category><![CDATA[petition]]></category>
		<category><![CDATA[privileged communication]]></category>
		<category><![CDATA[public prosecutor]]></category>
		<category><![CDATA[rti application]]></category>
		<category><![CDATA[state of tamil nadu]]></category>
		<category><![CDATA[summons]]></category>
		<category><![CDATA[superintendent]]></category>
		<category><![CDATA[Supreme Court]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=18692</guid>
		<description><![CDATA[A public prosecutor representing the state in criminal cases need not divulge details of the legal opinion given to the government as it is privileged communication, the Madras High Court has ruled. In a similar case Supreme Court said that a judge could not be asked under the Right to Information (RTI) Act as to how and why he came to a particular conclusion in a judgment. ]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Appeal to simplify and speedup the procedure for approval u/s. 36A(3) of the Bombay Public Trust Act, 1950 in respect of raising loan or deposit</title>
		<link>http://taxguru.in/general-info/appeal-to-simplify-and-speedup-the-procedure-for-approval-us-36a3-of-the-bombay-public-trust-act-1950-in-respect-of-raising-loan-or-deposit.html</link>
		<comments>http://taxguru.in/general-info/appeal-to-simplify-and-speedup-the-procedure-for-approval-us-36a3-of-the-bombay-public-trust-act-1950-in-respect-of-raising-loan-or-deposit.html#comments</comments>
		<pubDate>Wed, 30 Dec 2009 15:31:57 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[General Info]]></category>
		<category><![CDATA[acknowledgement]]></category>
		<category><![CDATA[affidavit]]></category>
		<category><![CDATA[approval letter]]></category>
		<category><![CDATA[bombay]]></category>
		<category><![CDATA[borrowings]]></category>
		<category><![CDATA[charity commissioner]]></category>
		<category><![CDATA[competent authority]]></category>
		<category><![CDATA[loan rate]]></category>
		<category><![CDATA[moneys]]></category>
		<category><![CDATA[particulars]]></category>
		<category><![CDATA[public trust]]></category>
		<category><![CDATA[stamp paper]]></category>
		<category><![CDATA[trust act]]></category>
		<category><![CDATA[trust registration]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=18306</guid>
		<description><![CDATA[Thus, for the benefit of all the Public Charitable and Religious Trusts, Trustee &#038; all such Trusts should jointly make a petition before Law Minister, Law and Judiciary Department Sachivalaya, Maharashtra to amend this and other similar provisions in such a way that the approval should be granted/rejected within 3/4 months on the lines of Chapter XXC of the IT. Act, 1961.]]></description>
		<wfw:commentRss>http://taxguru.in/general-info/appeal-to-simplify-and-speedup-the-procedure-for-approval-us-36a3-of-the-bombay-public-trust-act-1950-in-respect-of-raising-loan-or-deposit.html/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Issue of F form for transactions effected prior to date of CST registration and Issue of the same between branches</title>
		<link>http://taxguru.in/goods-and-service-tax/17172issue-of-f-form-for-transactions-effected-prior-to-date-of-cst-registration-and-issue-of-the-same-between-branches.html</link>
		<comments>http://taxguru.in/goods-and-service-tax/17172issue-of-f-form-for-transactions-effected-prior-to-date-of-cst-registration-and-issue-of-the-same-between-branches.html#comments</comments>
		<pubDate>Sun, 13 Dec 2009 11:44:03 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[GST]]></category>
		<category><![CDATA[consignment]]></category>
		<category><![CDATA[inter state]]></category>
		<category><![CDATA[particulars]]></category>
		<category><![CDATA[place of business]]></category>
		<category><![CDATA[section 6a]]></category>
		<category><![CDATA[supporting evidence]]></category>
		<category><![CDATA[transferee]]></category>
		<category><![CDATA[transferor]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=17172</guid>
		<description><![CDATA[Q.1 The amended section 6A of CST Act, 1956 requires the transferor branch to obtain ‘F’ form from the transferee branch and on failure to obtain the same the transaction is presumed to be sale. Whether such amendment can be said to be constitutionally valid, as it may amount to levy of tax on Consignment?]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Confirmation of addition by tribunal does not mean concealment of income or inaccurate furnishing of particulars of income</title>
		<link>http://taxguru.in/income-tax-case-laws/confirmation-of-addition-by-tribunal-does-not-mean-concealment-of-income-or-inaccurate-furnishing-of-particulars-of-income.html</link>
		<comments>http://taxguru.in/income-tax-case-laws/confirmation-of-addition-by-tribunal-does-not-mean-concealment-of-income-or-inaccurate-furnishing-of-particulars-of-income.html#comments</comments>
		<pubDate>Tue, 24 Nov 2009 02:10:18 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Income Tax Case Laws]]></category>
		<category><![CDATA[case law]]></category>
		<category><![CDATA[concealment]]></category>
		<category><![CDATA[cyprus ltd]]></category>
		<category><![CDATA[particulars]]></category>
		<category><![CDATA[precision drilling]]></category>
		<category><![CDATA[presumption]]></category>
		<category><![CDATA[proceedings]]></category>
		<category><![CDATA[provision]]></category>
		<category><![CDATA[provisions]]></category>
		<category><![CDATA[relevant paragraph]]></category>
		<category><![CDATA[taxation]]></category>
		<category><![CDATA[tribunal]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=14781</guid>
		<description><![CDATA[The penalty proceedings and the assessment proceedings both are different. Explanation 1to section 271(1)(c) in respect of any fact relating to the computation of total income states that the amount added or disallowed in computing the total income of an assessee shall be deemed to be the income in respect of which particulars have been concealed. This deeming provision for concealment is not absolute one.]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Penalty for concealment can not be imposed automatically for disallowance of deduction</title>
		<link>http://taxguru.in/income-tax-case-laws/penalty-for-concealment-can-not-be-imposed-automatically-for-disallowance-of-deduction.html</link>
		<comments>http://taxguru.in/income-tax-case-laws/penalty-for-concealment-can-not-be-imposed-automatically-for-disallowance-of-deduction.html#comments</comments>
		<pubDate>Mon, 25 May 2009 17:36:39 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Income Tax Case Laws]]></category>
		<category><![CDATA[APPEAL]]></category>
		<category><![CDATA[Assessment]]></category>
		<category><![CDATA[bench]]></category>
		<category><![CDATA[Computer]]></category>
		<category><![CDATA[concealment]]></category>
		<category><![CDATA[contradictory evidence]]></category>
		<category><![CDATA[correct assessment]]></category>
		<category><![CDATA[Deduction]]></category>
		<category><![CDATA[definite evidence]]></category>
		<category><![CDATA[income]]></category>
		<category><![CDATA[paragraph]]></category>
		<category><![CDATA[particulars]]></category>
		<category><![CDATA[satisfaction]]></category>
		<category><![CDATA[twin star]]></category>

		<guid isPermaLink="false">http://www.taxguru.in/?p=8600</guid>
		<description><![CDATA[SUMMARY OF CASE LAW When the assessee has filed all particulars of income, the correct assessment and calculation of total income has to be done by the Assessing Officer; if on such process the AO finds different total income to be assessed than the income offered by the assessee, in such case it is not [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Concessional ticket to travel Agents cannot be termed as commission</title>
		<link>http://taxguru.in/income-tax-case-laws/concessional-ticket-to-travel-agents-cannot-be-termed-as-commission.html</link>
		<comments>http://taxguru.in/income-tax-case-laws/concessional-ticket-to-travel-agents-cannot-be-termed-as-commission.html#comments</comments>
		<pubDate>Sun, 17 May 2009 06:20:52 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Income Tax Case Laws]]></category>
		<category><![CDATA[accountability]]></category>
		<category><![CDATA[accountants]]></category>
		<category><![CDATA[act]]></category>
		<category><![CDATA[ahmedabad]]></category>
		<category><![CDATA[AIR]]></category>
		<category><![CDATA[airlines]]></category>
		<category><![CDATA[ambit]]></category>
		<category><![CDATA[APPEAL]]></category>
		<category><![CDATA[appointment]]></category>
		<category><![CDATA[Assessment]]></category>
		<category><![CDATA[assets]]></category>
		<category><![CDATA[Audit]]></category>
		<category><![CDATA[audits]]></category>
		<category><![CDATA[authorities]]></category>
		<category><![CDATA[Aviation]]></category>
		<category><![CDATA[benefit]]></category>
		<category><![CDATA[brokerage]]></category>
		<category><![CDATA[cases]]></category>
		<category><![CDATA[cheques]]></category>
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		<category><![CDATA[clauses]]></category>
		<category><![CDATA[collections]]></category>
		<category><![CDATA[commencement]]></category>
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		<category><![CDATA[consequences]]></category>
		<category><![CDATA[contention]]></category>
		<category><![CDATA[convenience]]></category>
		<category><![CDATA[customs]]></category>
		<category><![CDATA[damages]]></category>
		<category><![CDATA[Deduction]]></category>
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		<category><![CDATA[dgca]]></category>
		<category><![CDATA[DISCOUNT]]></category>
		<category><![CDATA[discretion]]></category>
		<category><![CDATA[distinction]]></category>
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		<category><![CDATA[Examination]]></category>
		<category><![CDATA[Examinations]]></category>
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		<guid isPermaLink="false">http://www.taxguru.in/?p=8290</guid>
		<description><![CDATA[SUMMARY OF CASE LAW The relationship between the assessee-airlines and the travel agent is one of principal and agent; the supplementary commission which is the amount retained by the travel agent is commission within the meaning of section 194H read with Explanation (i) to the said section; the difference between the full value of the [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Non-compete right&#8217; acquired by an assessee is eligible for depreciation under clause (ii) of section 32(1) of IT Act</title>
		<link>http://taxguru.in/income-tax-case-laws/non-compete-right-acquired-by-an-assessee-is-eligible-for-depreciation-under-clause-ii-of-section-321-of-it-act.html</link>
		<comments>http://taxguru.in/income-tax-case-laws/non-compete-right-acquired-by-an-assessee-is-eligible-for-depreciation-under-clause-ii-of-section-321-of-it-act.html#comments</comments>
		<pubDate>Sun, 10 May 2009 16:23:38 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Income Tax Case Laws]]></category>
		<category><![CDATA[APPEAL]]></category>
		<category><![CDATA[assets]]></category>
		<category><![CDATA[benefit]]></category>
		<category><![CDATA[consequences]]></category>
		<category><![CDATA[Depreciation]]></category>
		<category><![CDATA[e banking]]></category>
		<category><![CDATA[Examination]]></category>
		<category><![CDATA[Examinations]]></category>
		<category><![CDATA[export business]]></category>
		<category><![CDATA[intangible asset]]></category>
		<category><![CDATA[itat]]></category>
		<category><![CDATA[job]]></category>
		<category><![CDATA[medicorp]]></category>
		<category><![CDATA[objection]]></category>
		<category><![CDATA[objections]]></category>
		<category><![CDATA[particulars]]></category>
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		<description><![CDATA[CASE LAW DETAILS Decided by:. ITAT, BENCH `A&#8217; CHENNAI, In The case of: ITO v Medicorp Technologies India Ltd., Appeal No. : ITA No. 2328/Mds/2007, Decided on: January 16, 2009 SUMMARY OF CASE LAW Capability to have a market value, assignability, transferability, diminution in value, are no more the touch stones on which the admissibility [...]]]></description>
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		<title>Exemptions versus deductions</title>
		<link>http://taxguru.in/income-tax/exemptions-versus-deductions.html</link>
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		<pubDate>Wed, 02 Jul 2008 05:48:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
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		<description><![CDATA[A provision does not become an exemption provision merely because the marginal notes to the section or the heading of the section call it so.Tax law contains chapters dealing with incomes which do not form part of total income. There are chapters dealing with deductions and allowances. Chapter III refers to various incomes which are exempt from tax. It excludes certain types of income from the ambit of ‘total income’ as defined under the Income-Tax Act, 1961. ]]></description>
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