Day: July 1, 2011
108 articlesFema / RBI
Fema / RBI
Master Circular No. 5/2011-12, Dated: 1.7.2011
Fema / RBI
Fema / RBI
RBI's Master Circular dated 1-7-2011 on acquisition and transfer of immovable property in India by NRIs/PIOs/foreign nationals of non-Indian origin
Fema / RBI
Fema / RBI
RBI's Master Circular dated 1-7-2011 on establishment of liaison/branch/project offices in India by foreign entities
Fema / RBI
Fema / RBI
Master Circular on Remittance Facilities for Non-Resident Indians/Persons of Indian Origin/Foreign Nationals
Fema / RBI
Fema / RBI
FEMA – RBI's Master Circular dated 1-7-2011 on Miscellaneous Remittances from India – Facilities for Residents
Income Tax
Income Tax
When additions not made in respect of ground for which reassessment is resorted to, no other additions can be made in the course of such reassessment proceedings
Income Tax
Income Tax
Section 197A(1A) merely requires a declaration to be filed by the payee of the interest, and once it is filed the payer not liable to deduct TDS therefrom under s 194A and no disallowance can be made under s 40(a)(ia)
Income Tax
Income Tax
Merely because assessee failed to prove the gift in the manner required by the department, it is not possible to conclude that assessee concealed her income
Income Tax
Income Tax
Marketing and reservation charges are not Royalty or FIS and they are in the nature of business income and since the assessee does not have a PE in India, the same are not taxable in India
Finance
Finance
