Day: December 12, 2012
13 articlesCA, CS, CMA

CA, CS, CMA
Transfer Price in Advanced Management Accounting
DGFT

DGFT
Public Notice No. 36 (RE-2012)/2009-14, Dated: 12.12.2012
Income Tax

Income Tax
Entertainment expenses cannot be disallowed U/s. 37(1) after omission of S. 37(2)
Corporate Law

Corporate Law
‘Willful defaults’ of parties under a derivative transaction with a bank are covered by RBI Master Circular
Income Tax

Income Tax
Airport Authority isn’t a ‘municipality, Agricultural land situated within its jurisdiction is not a ‘capital asset’
Income Tax

Income Tax
Permitting assessee to withdraw objections can’t be interpreted as DRP’s direction on merit
Company Law

Company Law
XBRL filing due date extended to 15th January 2013
Company Law

Company Law
Winding up petition can be admitted on failure of respondent to argue his stand on non-admission of liability
Income Tax

Income Tax
Whether software expenditure is capital or revenue in nature is to be seen independently in respect of each software
Fema / RBI
Fema / RBI
Guidelines for issue of debit cards by banks
Fema / RBI
Fema / RBI
Issuance of rupee denominated co-branded pre-paid cards
Income Tax

Income Tax
S. 50C Addition on basis of mere stamp duty valuation without considering market price not justified
Fema / RBI
Fema / RBI
