Day: November 28, 2015
16 articlesIncome Tax
Income Tax
Gain on Sale of Shares cannot be treated as business income for Mere Sale of Share in Short Span of time
Income Tax
Income Tax
Reassessment proceeding based on ED information without correlating with returns filed is invalid
Income Tax
Income Tax
SC on Allowability of Interest expenses when Interest Free Loan been given to Sister Concern & Director
Income Tax
Income Tax
Section 143(1) intimation is not an assessment and no question of change of opinion
SEBI
SEBI
SEBI Listing Regulations “Common Obligations Of Listed Entities”
Income Tax
Income Tax
Open Letter to Committee set up by CBDT to simplify Income Tax Law to Resolve the issue
Income Tax
Income Tax
Disallowance u/s 69C not sustainable where all purchases recorded in books of account accepted by AO
Income Tax
Income Tax
AO not authorised to replace sale consideration with fair market value by adding prospective benefits
Income Tax
Income Tax
Substratum for formation of belief that income liable to tax has escaped assessment has to form part of reasons recorded
Income Tax
Income Tax
S. 14A AO must establish nexus between expenditure & exempt income, give reason for disallowance & it should not exceed the exempt income
Income Tax
Income Tax
Loss due to fluctuation in foreign exchange as on the date of balance sheet allowable
Income Tax
Income Tax
Internal comparability is a preferred method in transfer pricing study where within company profit margin data with third parties available
Income Tax
Income Tax
TP provisions requires comparison of a controlled transaction with uncontrolled transaction, comparison within two controlled transaction is immaterial
CA, CS, CMA
CA, CS, CMA
