Day: August 19, 2010
25 articlesIncome Tax
Income Tax
In the absence of clear finding as to concealment of income furnishing inaccurate particulars, initiation of penalty proceedings will be without jurisdiction
Service Tax
Service Tax
No direct decision in favour of Revenue for levy of service tax on the service component of a works contract prior to 1-6-2007
Income Tax
Income Tax
Perpetual succession in appointment of trustee, cannot dis-entitle assessee-institution from getting registration u/s 12AA IT Act, 1961
Income Tax
Income Tax
On non-compliance with statutory condition precedent, reopening of an assessment cannot be sustained
Income Tax
Income Tax
Statement taken u/s. 133A during survey cannot have same value as evidence recorded during search u/s 132(4)
Income Tax
Income Tax
Persons deputed by foreign company to an Indian company cannot be considered as its PE in India when services rendered by them are independent and not under control of that company
Income Tax
Income Tax
Co-operative society eligible for deduction u/s 80P(2)(a)(i) on Interest Income from banks
Income Tax
Income Tax
Payment made by AAI to Raytheon company (RC) for supply of software for `Automation upgrade for third runaway at IGI Airport’ can be legitimately brought within fold of Article 12(4)(b), if not article 12(3) of Indo-US Tax Treaty
Income Tax
Income Tax
Indo-US Treaty: Consideration received by American company from applicant-Indian company for providing Architectural design services is liable to be taxed in India as fees for included services’
Income Tax
Income Tax
Reopening of an assessment on mere change of opinion without any tangible material is unsustainable
Income Tax
Income Tax
