Month: November 2015
478 articlesIncome 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
