Day: March 4, 2012
13 articlesExcise Duty

Excise Duty
Duty paid mistakenly on exempted goods not make goods liable to duty – SC
Income Tax

Income Tax
Prior to amendment, withholding tax proceedings under Section 201 of the Income-tax Act have to be initiated within a reasonable period of four years
Income Tax

Income Tax
Consideration received for technical services rendered in connection with prospecting for or extraction or production of mineral oil taxable us 115A
Income Tax

Income Tax
IT support services provided by foreign company using hardware in India taxable as business profits – AAR
Excise Duty

Excise Duty
Central Excise – Classification – Povidone Iodine Cleansing Solution USP and Wokadine Surgical Scrub classifiable under Chapter sub-heading 3003 – SC
Income Tax

Income Tax
I-T dept to install system to monitor working hours of its staff
Income Tax

Income Tax
Unless there is a findings that assessee’s investments is not business activity and the funds are not utilized for the purpose of business, disallowance u/s. 36(1)(iii) does not arise
CA, CS, CMA

CA, CS, CMA
Draft notification to provide Exemption from ‘Common Proficiency Test’
Income Tax

Income Tax
When AO has conducted an enquiry and taken a possible view u/s 263, then CIT cannot take a different view
Income Tax

Income Tax
Decision’ does not merely mean the conclusion, It embraces within its fold the reasons forming basis for the conclusion
Income Tax

Income Tax
Withholding tax not applicable on interest payable to Company having no PE in India under India-Sweden tax teaty
Income Tax

Income Tax
Payments for sale of software taxable as ‘Royalty’ under Article 12 of the India-Japan tax treaty
Finance

Finance
