Month: February 2011
602 articlesIncome Tax
Income Tax
Penalty applicable in case of failure to disclose fully or truly all particulars of income
Income Tax
Income Tax
Royalty- Necessary ingredient for treating a payment as royalty is exclusiveness of right of a person over design or invention invented by him
Income Tax
Income Tax
It is impossible to presume that expression `licence’ provided in section 32(l)(ii) is an endless expression and even a tenancy right can be brought under it
Income Tax
Income Tax
Scope of Explanation 2 to Section 147 is such that Assessing Officer is free to re-examine correctness of a regular assessment
Income Tax
Income Tax
The expression "Tax due" in section 179(1) will not comprehend within its ambit a penalty
Income Tax
Income Tax
Provisional attachment of property -Section 281B provides for attachment of property of assessee only and of no one else
Income Tax
Income Tax
Financiers of motor vehicles are not entitled to any deprecation much less higher rate of depreciation on such vehicles
Income Tax
Income Tax
Once initial burden in terms of section 68 of IT Act, 1961 is discharged by assessee, onus shifts to Department to prove that amount credited in books of accounts represents undisclosed income of assessee
Income Tax
Income Tax
Indo-UAE Tax Treaty- Aggregation of time spent on different projects can only arise for `connected’ projects
Corporate Law
Corporate Law
