Month: January 2013
476 articlesIncome Tax
Income Tax
S. 148 Where HUF is partitioned after expiry of relevant year, notice to every member is not necessary
Income Tax
Income Tax
Application for registration u/s. 12A once rejected cannot be restored
Income Tax
Income Tax
Certificate U/s. 197(1) for lower deduction cannot have retrospective effect
Income Tax
Income Tax
ITAT may condone delay in filing of application u/s.12A due to irregularity of ex-official of applicant
Company Law
Company Law
Bona fide disputed debt cannot be adjudicated in winding up proceedings
Income Tax
Income Tax
TPO can’t include functionally different Companies in comparables for transfer pricing adjustment
Income Tax
Income Tax
Notice u/s. 148 can be issued on a company registered anywhere in respect of income earned in India
Service Tax
Service Tax
Services essential for providing output services are input service
Income Tax
Income Tax
Manual on Exchange of Information beatween treaty partners
Income Tax
Income Tax
India-Malaysia new Treaty – Recognizes branch as arm of foreign HO, Tax on dividend reduced to 5%
Corporate Law
Corporate Law
Launch New Drug in 6 Months or Face Cancellation of License – DCGI
Income Tax
Income Tax
TDS U/s. 194C not applicable on machine hiring without manpower
Income Tax
Income Tax
Interest paid on business loan cannot be netted against interest on fixed deposits
Income Tax
Income Tax
