Month: January 2013
476 articlesIncome Tax
Income Tax
Assessee can file appeal against CPC actions related to TDS statement
Income Tax
Income Tax
Adjustment of TDS refund against Outstanding demand only after intimation
Income Tax
Income Tax
OECD commentary cannot be used to deny DTAA benefits
Income Tax
Income Tax
Mere irregularity in payments cannot be the basis for rejection of Depreciation on purchased & leased back asset
Income Tax
Income Tax
Before start of an activity CIT cannot question genuineness of the same to deny registration u/s. 12AA
Corporate Law
Corporate Law
Abuse of dominant position cannot be alleged if other players also exist in the same market
Excise Duty
Excise Duty
Assessee could not seek indirect refund of CENVAT Credit and pass on excess input credit to buyers
Service Tax
Service Tax
No unjust enrichment if no invoice is raised for collection of Service Tax
Income Tax
Income Tax
Assessee can claim exemption under both Sec. 54 & 54F for investment in same house
SEBI
SEBI
SEBI – ‘Offer for sale’ mechanism modified, 5 Regulations including KYC & ICDR approved for amendment
Income Tax
Income Tax
CIT cannot deny registration of trust U/s. 12AA by examining activities instead of objects
Income Tax
Income Tax
No advance tax & Interest Payable on Commission treated as salary by AO
Income Tax
Income Tax
Clarification Regarding issues Relating to Export of Computer Software- Direct TAX Incentives
Excise Duty
Excise Duty
