Day: December 26, 2010
26 articlesIncome Tax
Income Tax
Transfer pricing study of assessee and ALP of international transactions determined on the basis of such study simply cannot be rejected without any cogent reasons
Income Tax
Income Tax
Second rectification application by either party is maintainable only on issues not decided by Tribunal in any other rectification application filed by either of parties
Income Tax
Income Tax
Depreciation is to be allowed to the assessee on the `brand’ received by it under the scheme of amalgamation
Income Tax
Income Tax
Freight and insurance cannot be regarded as costs directly attributable to trading goods within meaning of clause (b) of Explanation to sub-section (3) of section 80HHC
Income Tax
Income Tax
Exclusion of time stipulated in clause (v) of Explanation 1 to section 158BC would not be applicable in respect of service of notice under section 143(2)
Income Tax
Income Tax
Receipt of money in bank account not enough to establish genuineness of gift
Income Tax
Income Tax
S. 263 If two views possible CIT have to agree with AO’s even if there is a loss of revenue
Income Tax
Income Tax
Dividend stripping – In cases arising before 1-4-2002, losses pertaining to exempted income cannot be disallowed on ground that same are artificial
Income Tax
Income Tax
Tax borne by employer on perquisites of employees would constitute non-monetary benefit and is exempt u/s 10(10CC)
Service Tax
Service Tax
Photography Service- Service tax payable on amount charged for providing such service, which would include value of all materials or goods used/consumed for providing such taxable service
Company Law
Company Law
Sanction of agreement- Rule 78 of Company Court Rules does not require names of all joint holders of shares to be mentioned
Income Tax
Income Tax
