Month: August 2011
575 articlesIncome Tax
Income Tax
Fees paid to a foreign company for rendering testing and certification services cannot be treated as income deemed to accrue or arise in India under Section 9(1)(vii) of the Income-tax Act
Income Tax
Income Tax
Fees received by KPMG for assisting an Indian Company in acquisition of Sugar mills in Brazil is not Fees for Technical Services under the Income-tax Act
Income Tax
Income Tax
Income of non-resident attributed to its PE in India taxable as business profits; balance income not to be taxed as fee for technical services – ITAT Mumbai
Income Tax
Income Tax
Expenditure incurred by the assessee-company, incorporated for carrying out the business of the BPO, prior to the setting up of business, cannot be taken into account for computing the business income
Income Tax
Income Tax
ESOP Holding period to be reckoned from the date of exercise of option to buy shares and not from the earlier date of grant of options
Income Tax
Income Tax
Amendment brought to cast TDS liability on individuals and HUF u/s. 194C do not applies to AY 2007-08
Income Tax
Income Tax
Reassessment after four years on change of opinion not valid
Income Tax
Income Tax
Provisions of Section 72A would be applicable only when ‘amalgamating company’ and not ‘amalgamated company’ has accumulated losses
Finance
Finance
Non-Implementation of SAFTA by Pakistan
Corporate Law
Corporate Law
