Month: April 2010
527 articlesIncome Tax

Income Tax
Roll over charges paid on foreign exchange forward contracts required to be adjusted in the carrying amount of fixed asset
Corporate Law

Corporate Law
Section 141 of Negotiable Instrument Act, 1881 does not make all the Directors liable for Dishonour of cheques
Income Tax

Income Tax
Validity of reassessment has to be decided with reference to reasons recorded while re-opening an assessment
Income Tax

Income Tax
Any disclosure made subsequent to seizure of incriminating material cannot be called voluntary u/s. 273A (1)
Income Tax

Income Tax
No adjustments Arms Length Price (ALP) required when difference between ALP determined by assessee and by AO varies not more than 5 per cent
Income Tax

Income Tax
Applicability of Interest u/s 234B(3) for the first time in reassessment completed under section 147
Income Tax

Income Tax
Sale of stock exchange membership card of a defaulting member by Exchange amounts to transfer under the Income Tax Provisions
Income Tax

Income Tax
Allowability of PF/ESI cpayment made before filing of income Tax Return?
Income Tax

Income Tax
Speculation gain can be set off against carried forward speculation loss
Income Tax

Income Tax
If transaction for sale concluded outside India then no income from offshore supplies accrues or arises or can be deemed to accrue or arise in India
SEBI

SEBI
Provisions of section 11B of SEBI Act can be applied retrospectively
Income Tax

Income Tax
Assessment demands does not get stayed or vacated on filing of application before
Income Tax

Income Tax
Expenditure on improvement of Capital Expenditure needs to be supported by evidence
Income Tax

Income Tax
