Month: June 2015
557 articlesService Tax

Service Tax
Service tax on Amusement Parks and Entertainment events
Income Tax

Income Tax
234E Fee deleted in the absent of the enabling provisions u/s 200A
CA, CS, CMA

CA, CS, CMA
Empanelment with Canara bank for Appointment as Concurrent Auditor
Income Tax

Income Tax
Sale proceeds of Flags on Women’s Day Pursuant to govt. order are capital receipts
Income Tax

Income Tax
Date of credit in books is actual date of recording credit entry for determining point of TDS deduction liability
Income Tax

Income Tax
Section 68- Trade credits cannot be taxed as unexplained cash credit
Income Tax

Income Tax
Penalty u/s 271(1)(C) can’t be levied in succeeding year if on similar/ identical disallowance, no penalty was levied in preceding year
Income Tax

Income Tax
Discount to distributors by telecom company is not in the nature of commission/brokerage
Income Tax

Income Tax
Non-compliance in respect of hived off part of project does not dis-entitle deduction under Section 80IB(10)
Income Tax

Income Tax
Adjustment for variation in closing stock necessary for correct application of TNMM
Income Tax

Income Tax
Broken period interest on purchase of securities is allowable as revenue expenditure
Income Tax

Income Tax
Other View taken by Assessing Officer with application of mind even if prejudicial to interests of Revenue does not allow CIT to initiate proceedings u/s 263
Income Tax

Income Tax
Books cannot be rejected when PAN mentioned and TDS was deducted
Income Tax

Income Tax
