Day: March 20, 2013
27 articlesIncome Tax

Income Tax
S. 35(2AB) Allowability of Expenditure on clinical drug trial incurred outside
Income Tax

Income Tax
Deduction U/s. 80HHE available on Income from Technical services provided outside India for development of computer software
Income Tax

Income Tax
Application u/s. 154 for rectification of order passed by CIT U/s. 264 is maintainable
Income Tax

Income Tax
Incentivizing flow of funds from foreign subsidiaries into India
Income Tax

Income Tax
Initiation of Reassessment based on change of opinion not valid
Income Tax

Income Tax
Cost of acquisition by successor during succession will not form part of cost of Asset
Income Tax

Income Tax
Unrelated expenses cannot be apportioned to Units eligible for deduction U/s. 80IB
Income Tax

Income Tax
TPO may use date which may not have been available to the assessee at the time of preparation of statutory transfer pricing study/documentation
Income Tax

Income Tax
For properties acquired prior to 1-4-1981, cost of acquisition will be FMV as on 1-4-1981
Income Tax

Income Tax
Cellular companies liable to deduct TDS U/s. 194H on Discount to distributors on payments for recharge coupons
Corporate Law

Corporate Law
Limiting /controlling film rights is anti-competitive even if same is to settle a monetary dispute -CCI
Service Tax

Service Tax
Composite Service Tax demand without proper service classification is not sustainable
Service Tax

Service Tax
No Penalty for inadvertent excess credit claimed which was reversed subsequently
Corporate Law

Corporate Law
