Month: January 2010
432 articlesIncome Tax

Income Tax
Expenditure incurred on modification and renovation of a building before commencement of business is neither allowable U/s. 30(a)(ii) nor section 37
Income Tax

Income Tax
Validity of agreement for assignment of liabilities and assets by an assessee
Income Tax

Income Tax
AO not justified in adjustment to a international transaction whose arm’s length character is accepted by Transfer Pricing Officer (TPO)
Income Tax

Income Tax
Foreign company having Permanent Establishment in India cannot be taxed at the rate applicable to domestic company
Income Tax

Income Tax
Income from transfer of leased premises is taxable as Capital Gains under the Income-tax Act
Income Tax

Income Tax
Business of providing services in connection with the prospecting for or extraction or production of mineral oil governed by Section 44BB
Income Tax

Income Tax
Assessing Officer can examine the entries in respect of writing off of bad debt or part thereof by assessee
Income Tax

Income Tax
Set off of long term capital loss with indexation against long term capital gains without indexation is allowable
Income Tax

Income Tax
S. 220(2) Interest chargeable with reference to due date reckoned from original notice of demand
Income Tax

Income Tax
