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
Merely because appellant did not make debit of the CENVAT Credit and did not make proper entries in the ST-3 return, confirmation of service tax demand not justifiable
Service Tax
Service Tax
Fabrication does not amount to manufacture, service tax is not leviable
Service Tax
Service Tax
Notification 32/2004-ST does not require consignment-wise declaration on consignment notes or prescribe any format for filing the declaration
Income Tax
Income Tax
