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DCIT Vs Rupen Das (ITAT Kolkata)- The assessee was engaged in providing security guards to various Government and non-Government organisations and regular payment to the employees was essential to provide better services.
DCIT Vs Rediff.com India Limited (ITAT Mumbai) – Certificate issued by a Chartered Accountant has no decisive impact on tax ability of income in the hands of a non-resident but it is only prima-facie evidence about the tax ability.
DCIT Vs Rediff.com India Limited (ITAT Mumbai)- A.O. disallowed the claim of bad debts on the ground that the transactions pertain to the current year and the same was written off by the assessee in the same year itself.
In this Article Author has discussed latest Provisions related to Compulsory E-Filing of service tax Return , Pr-requisite for e-filing, How to file Return electronically, Methods of filling the return electronically, Penalty for Late Filing of ST -3 (Service tax Return) , Due Date for Payment of Service tax Electronic and Procedure involved in making e-payment of service tax.
TDS IS NOT TEDIOUS – In this Article we will discuss the Reason , Types of Default, How to Correct and Advantage of Correction in Respect of TDS / TCS Default Us. 201(1) and Mismatch U/s. 200A of the Income Tax Act, 1961.
Recently entry tax in Punjab was stayed by P&H High Court in Bhushan Steel case. In that case the State Govt contested the writ petition challenging constitutionality of Punjab Tax on Entry of Goods into Local Areas Act, 2000 by stating that entry tax under the said Act is being collected as an advance tax of VAT, however the High Court held that without there being any taxable event of sale or purchase of goods taking place within the territorial jurisdiction of the State, claim that Section 3-A of the Entry Tax Act is merely a machinery provision providing for collection of advance VAT tax is prima facie merit less.
Diageo India Private Limited Vs. DCIT (ITAT Mumbai)- ITAT held that the contractor of bottling unit of the taxpayer and the overseas Diageo group entities are Associated Enterprises (AEs) and transaction entered between them are covered by the provisions of the Indian transfer pricing regulations.
