Month: April 2013
465 articlesIncome Tax

Income Tax
Deduction U/s. 80IB(10) allowable to Assessee on development of a housing project even if the land is not owned by him
Service Tax

Service Tax
Service Tax On Educational Institutions – After Finance Act 2013
Income Tax

Income Tax
TP -Giant companies are not comparable with smaller pygmy companies
Fema / RBI
Fema / RBI
Overseas entity having equity participation shall not offer financial products linked to Indian Rupee without RBI approval
Service Tax

Service Tax
Exemption notifications not retrospective unless legislature specifically provides so
Income Tax

Income Tax
Delay caused due to administrative mechanism of Government not condonable
Income Tax

Income Tax
Interest on refund could not be denied / delayed unless same is due to assessee’s failure to submit details
Income Tax

Income Tax
Advances written off not allowable unless the same were for the purpose of business
Income Tax

Income Tax
Gain from sale of ESOP rights surrendered after 12 months chargeable as LTCG
Income Tax

Income Tax
