Month: May 2012
508 articlesIncome Tax
Income Tax
Compensation for under utilisation of production capacity not eligible for deduction u/s. 80IC
Income Tax
Income Tax
DTAA cannot create any fresh tax liability which is not provided under Income Tax Act
Income Tax
Income Tax
No capital gains tax on share transfer under family arrangement
Income Tax
Income Tax
Living allowance on deputation or for temporarily deployment Outside India not taxable
Income Tax
Income Tax
ITAT directs to allow risk adjustment on the comparables margin vis-a-vis the taxpayer’s
Income Tax
Income Tax
Commission paid to director was not in lieu of dividend and therefore allowed u/s.36(1)(ii)
Income Tax
Income Tax
Additional Depreciation can not be denied on the ground that electricity is not an article or thing
Income Tax
Income Tax
If non-resident agent operates outside country, no part of his income arises in India
Income Tax
Income Tax
Contribution towards costs of research / for the use of process or formula is Royalty
Income Tax
Income Tax
