Day: January 10, 2010
23 articlesIncome Tax
Income Tax
If a trust fulfills all conditions of section 12A/12AA, registration cannot be denied on ground that some conditions of section 11 and 12 not fulfilled
Income Tax
Income Tax
Payment of compensation for obtaining vacant & peaceful possession of premises cannot be allowed as revenue expenditure
Income Tax
Income Tax
After Settlement Commission Order, no power vests in the assessing authority or any other authority in respect of period and income covered under the order
Income Tax
Income Tax
NBFCs not entitled to deduction of any provision created for bad and doubtful debts
Income Tax
Income Tax
S.271(1)(b) Penalty not for mere technical non-compliance but for actual or habitual defaulters
Income Tax
Income Tax
TDS liability of a builder for sub-contracting of main contract is 1% u/s 194C
Income Tax
Income Tax
Bank interest is not eligible for deduction U/s. 80-IB/80HHC
Income Tax
Income Tax
Assessee is entitled for depreciation on assets of a closed unit which are part of block of assets
Income Tax
Income Tax
If AO assume concealment without considering the actual payments made in the subsequent years, such attempt would be premature
Income Tax
Income Tax
TDS is not required to be deducted from royalty payment made for distribution and marketing of cinematographic films on DVD and VCD
Income Tax
Income Tax
A declarant under KVSS, 1998 cannot take a different stand after adjustment in record has been made as per instruction of declarant
Company Law
Company Law
Words "any other law for the time being in force" in section 100A of CPC shall also cover appeal u/s 483 of Companies Act
Income Tax
Income Tax
Production of certified copy of instrument of partnership is mandatory for claiming assessment in status of a firm for any assessment year commencing from 1993-94
Service Tax
Service Tax
