Month: May 2013
326 articlesIncome Tax

Income Tax
Incentive for promotion of capital investment is capital receipt
Income Tax

Income Tax
Rental income from business centre is business income
Income Tax

Income Tax
Partnership deed can be rectified with retrospective effect
Income Tax

Income Tax
No disallowance can be made U/s. 14A with regard to investment in foreign subsidiaries
Service Tax

Service Tax
Penalties to be waived if assessee had bona fide belief for non-payment of service tax
Income Tax

Income Tax
Ownership of land not must to be eligible for deduction u/s. 80-IB(10)
Income Tax

Income Tax
Cash seized during search can be adjusted only against existing tax liability
Income Tax

Income Tax
Urgency to ensure honouring of cheque constitute a reasonable cause u/s. 273B
Income Tax

Income Tax
Tribunal can allow credit u/s. 90 which was inadvertently mentioned as ‘Advance tax’
Income Tax

Income Tax
