Day: December 23, 2015
17 articlesIncome Tax
Income Tax
Draft Guiding Principles for determination of Place of Effective Management (POEM) of a Company
Fema / RBI
Fema / RBI
Note on definition of factoring business
Income Tax
Income Tax
Transfer of lease right in land and transfer of building being two different assets, Sec.50 applicable only on transfer of building
Income Tax
Income Tax
Issue & service of notice u/s 143(2) not applicable to assessment u/s 153A
Income Tax
Income Tax
TPO can reject transfer pricing study report based on multiple year data and use only current year data
Income Tax
Income Tax
No fresh notice u/s 143(2) required in case of change in jurisdiction officer in later proceedings
Income Tax
Income Tax
S. 263 Only Can to hold further enquiries in case of inadequate enquiry by AO
Income Tax
Income Tax
Revenue cannot file appeal against voluntarily decision of AO/TPO
Custom Duty
Custom Duty
Notification No. 147/2015-Customs (N.T.), Dated: December 23, 2015
Corporate Law
Corporate Law
CD’ is an admissible ‘documentary evidence’ : SC
Income Tax
Income Tax
Re-opening being exceptional power, revenue to comply pre-requisite condition of ‘reasons’ strictly
Income Tax
Income Tax
It is not the ‘profit from export’ but ‘profit of business’ which is to be considered in formula u/s 10B(4)
SEBI
SEBI
SEBI Meeting on Implementation of OECD Principles of Corporate Governance, Spot Price Determination of Commodities etc.
Income Tax
Income Tax
