Day: February 5, 2012
13 articlesIncome Tax

Income Tax
Payment for shrink wrapped software/ off-the-shelf software amounts to ‘royalty’
Income Tax

Income Tax
Taxability of Income from Leasing of Hotel with amenities & maintenance services
Income Tax

Income Tax
Receipt of retention money by furnishing bank guarantee not chargeable to tax as it accrues only on a successful completion of a contract
Income Tax

Income Tax
Consideration for transfer of limited right to use the know-how taxed as royalty income
Income Tax

Income Tax
Business support services of advisory nature under a cost contribution agreement are consultancy services liable to tax withholding
Income Tax

Income Tax
Income-tax Authorities have no jurisdiction to tax payment made outside for supplies taking place outside the country
Income Tax

Income Tax
Business income accruing or arising to the applicant can be taxed in India only in respect of such operations carried out in India – AAR
Finance

Finance
Mandatory death penalty unconstitutional – Supreme Court
Income Tax

Income Tax
International Taxation – Witholding Tax Rates and provisions
Service Tax

Service Tax
