Month: November 2015
478 articlesIncome 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
Profit & loss – A Game of Write off and Write back
Service Tax
Service Tax
What is Swachh Bharat Cess (SBC)? How we will deal with it?
Income Tax
Income Tax
CBDT to finalise 50 to 60 APAs before the end of this fiscal
Income Tax
Income Tax
Speculative loss can be carried forward even if revised return claiming loss is filed u/s 139(5)
Income Tax
Income Tax
Revenue expenses after setting up of business allowable despite non-commencement of business
Income Tax
Income Tax
