Day: April 10, 2013
27 articlesIncome Tax
Income Tax
Even if e-Return filed after due date but tax audit report obtained & not furnished no penalty u/s 271B
Service Tax
Service Tax
When assessee claimed set-off of excess payment against short-payment, matter was remanded back for decision after ascertaining excess deposit
Service Tax
Service Tax
Taxable Service Category to be changed from CICS/CCS to WCS by contractors or builders
Income Tax
Income Tax
Mere consent for transfer of tenancy rights from old to new tenant by landlord is not transfer
Income Tax
Income Tax
S.115JB Provision for doubtful debt to be added to Book Profit for MAT Calculation
Income Tax
Income Tax
No penalty on income surrendered in survey proceedings which was disclosed in return of Income
Custom Duty
Custom Duty
Regarding Fixation of norms for waiver of payment of cost recovery charges for Customs staff posted at Seaports, Air Cargo Complexes, Courier Terminal, etc
Corporate Law
Corporate Law
CAT had no jurisdiction to compel completion of a breached contract as that is task of Civil Court
Company Law
Company Law
Arbitrary valuation of shares not justified if shareholders succeeded in demonstrating oppression
Service Tax
Service Tax
ST – Amendment in CESTAT appeal filing forms (S.T.-5, S.T.-6, S.T.-7)
Corporate Law
Corporate Law
Provisions of MRTP Act not applicable to educational institutions
Income Tax
Income Tax
Taxability of Offshore services under DTAA post-amendment in S. 9(1)(vii)
Income Tax
Income Tax
S. 194H TDS not deductible on Sub-Brokerage on buying / selling of units of mutual funds
Income Tax
Income Tax
