Month: July 2015
575 articlesIncome Tax
Income Tax
Deduction u/s 80IA(4) cannot be disallowed, merely on the ground that assessee is not the owner of infrastructure facilities
Income Tax
Income Tax
If provisions of section 14A is to be invoked, disallowance is to be computed as per rule 8D
Income Tax
Income Tax
Monopoly, continuous functioning and large orders at hand are sufficient basis for valuation of goodwill
Income Tax
Income Tax
Rent cannot be increased for mere increase in prices of land
Income Tax
Income Tax
Bonds, that mature in future, issued against services provided for a project, does not convert them into capital assets
Service Tax
Service Tax
Assisting Domestic Client by receiving Services of Re-Insurer Abroad is Export of Service
Excise Duty
Excise Duty
Job worker should be considered as manufacturer subject to arrangement between parties- SC
Income Tax
Income Tax
Adverse Statement of Witness cannot be relied by AO without giving assessee an opportunity to cross examine
Custom Duty
Custom Duty
Eligibility criteria in an exemption notification required to be construed strictly- SC
Custom Duty
Custom Duty
