Day: December 10, 2010
23 articlesIncome Tax

Income Tax
Routers and switches are to be included in block of `Computer’ entitled to depreciation at the rate of 60 percent
Income Tax

Income Tax
India-Singapore DTAA – Fee paid to AXA ARC by applicant for receiving assistance such as business support, marketing information technology support services and strategy support etc., does not amount to fee for technical services within meaning of India – Singapore Tax Treaty
Finance

Finance
Doctrine of unconscionable contract cannot be invoked for frustrating action initiated by a bank for recovery of its dues under Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002
Company Law

Company Law
Decision of SC on constitutional validity of NCLTs under Companies Act not applicable to NTT Act
Income Tax

Income Tax
From assessment year 2001-02, provision for bad debts is to be added in book profit while computing book profit u/s 115JB
Corporate Law

Corporate Law
Section 139 of NI Act does presume existence of a legally enforceable debt or liability
SEBI

SEBI
After issuance of Circular No.S.O.2561 dated 27-6-1969 under section 16 of Securities Contracts (Regulation) Act, 1956 transactions into securities by (i) Spot delivery contract; (ii) Contract for cash; (iii) Hand delivery and (iv) Special Delivery are only permitted
Income Tax

Income Tax
Stay Application in ITAT maintainable despite non-filing of stay petition before lower authorities
Excise Duty

Excise Duty
