Month: September 2012
433 articlesIncome Tax

Income Tax
Section 234D applies even to refunds granted prior to 1.6.2003
Income Tax

Income Tax
Cessation of loan liability taken for capital purposes not taxable u/s. 41(1)
Income Tax

Income Tax
Re-valuation of assets in books do not lead to income generation
Income Tax

Income Tax
No Disallowance u/s. 40(a)(ia) for shortfall in TDS deduction due to difference of opinion
Income Tax

Income Tax
Discharging debt / Interest due to bank by issuing share capital would not amount to payment u/s. 43B
Income Tax

Income Tax
Assesee can not challenges jurisdiction of Assessing Authority after accepting the same
Custom Duty

Custom Duty
Customs – Exemption for LPG Imports by PSUs
Income Tax

Income Tax
Section 80-IA – Texturing & twisting of polyester yarn amount to manufacture – SC
Excise Duty

Excise Duty
Central Excise – Exemption for LPG Supplies by PSUs
Service Tax

Service Tax
Rule 6(3) – Do not specify mode of Service tax refund – Book Credit also valid
Income Tax

Income Tax
Review Petition allowed & judgement recalled on issue of PE & profit attribution
Income Tax

Income Tax
Reopening on the basis of approval from CIT instead of JCIT/Addl. CIT is not valid
Service Tax

Service Tax
Taxability of ‘Ready Mix Concrete’ & ‘Concrete Mix’ under Excise & Service Tax
Fema / RBI
Fema / RBI
