Day: May 26, 2012
16 articlesService Tax

Service Tax
Negative List in Service Tax-Impact on Construction Industry
Corporate Law

Corporate Law
Copyright Board cannot grant interim relief
Income Tax

Income Tax
Charity should not become a façade to promote business interest or secure advantage of persons mentioned in section 13(3)
CA, CS, CMA

CA, CS, CMA
Office of CA or of a firm of a CA is neither a shop nor a commercial establishment.
CA, CS, CMA

CA, CS, CMA
Profession of CA is neither a trade nor a business
Service Tax

Service Tax
Commission Agent Services provided prior to 10.09.2004 also taxable services under BAS
Income Tax

Income Tax
Subscription fee received for social media monitoring and market intelligence services taxable as Royalty
Income Tax

Income Tax
Transfer Pricing – Disallowance of excess advertisement expense by comparing with average advertisement expense of companies is an adhoc method ¬ TNMM
Income Tax

Income Tax
Exemption from furnishing return of income for A.Y. 2012-13 to salaried taxpayer
Income Tax

Income Tax
Section 54F benefit remains intact even if Assessee transfer New house acquired to claim S. 54F to acquire another house
Income Tax

Income Tax
Mere Sale & Lease Back cannot lead to conclusion that transaction is sham
Income Tax

Income Tax
S. 14A In case net interest is income, no part of interest paid can be disallowed for earning tax free dividend
Income Tax

Income Tax
Interest free loan is subject to arm’s length test irrespective of commercial expediency
Income Tax

Income Tax
