Month: July 2015
575 articlesIncome Tax
Income Tax
Department cannot take different view on same issue in absence of change in facts
Income Tax
Income Tax
Sec. 9(1)(vii) Commission for procuring order & recovering payments is not a Technical services
Income Tax
Income Tax
Refund of excise and custom duties on Purchase of Raw Material and Capital Equipment used in Capital WIP is Capital Receipt
CA, CS, CMA
CA, CS, CMA
Empanelment of CA Firms with SFIO
Income Tax
Income Tax
S. 80IB(10) Deduction allowed on additional business income declared post search
Income Tax
Income Tax
Income from subletting of property is to be assessed as business income
Income 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
