Month: February 2011
602 articlesIncome Tax

Income Tax
Transfer Pricing – Circumstance when Assessee not entitled to adjustment of 5 per cent as stipulated u/s 92C(2)
Service Tax

Service Tax
Service Tax – Once penalty imposed u/s. 78 there is no justification for imposition of penalty u/s. 76
Income Tax

Income Tax
S. 195 Amount on which TDS to be deducted in case of composite amount
Income Tax

Income Tax
Salary taxable only if it accrues in India
Income Tax

Income Tax
Unrealised loss on outstanding interest rate swaps would be allowable as business deduction
Income Tax

Income Tax
Guaranteed amount paid to any non-resident sports association in relation to any match played in India liable to withholding tax
Income Tax

Income Tax
Payments to overseas telecommunication service providers towards provision of International Private Leased Circuit/ dedicated bandwidth to be taxable as Royalty
Excise Duty

Excise Duty
Cenvat Credit Rules – Availability of credit of expenses
Income Tax

Income Tax
Delhi High Court rules that additional provision for warranty is revenue expenditure
Income Tax

Income Tax
