Month: December 2015
539 articlesIncome Tax
Income Tax
Transfer Pricing: Revenue can’t adjust operating costs in allowing capacity adjustment
Excise Duty
Excise Duty
Wax used for producing cotton yarn should be treated as Raw Material – SC
Goods and Services Tax
Goods and Services Tax
GST- A Revolution in Indirect Tax Law
Income Tax
Income Tax
Foreign exchange gain/loss arising out of revenue transactions is required to be considered as an item of operating revenue/cost
Income Tax
Income Tax
Assessment of a dissolved company is illegal
Income Tax
Income Tax
Disallowance cannot be made of expenditure not claimed as deduction in profit & loss account
Income Tax
Income Tax
CIT (A) cannot initiate & levy penalty u/s 271(1) (c) by penalty order under his adjudication
Income Tax
Income Tax
Plausible view by AO being not an erroneous view, revision u/s 263 not sustainable
Income Tax
Income Tax
Supply of shrink-wrap software is transfer of right to use copyright and covered in royalty liable to TDS u/s 195
Income Tax
Income Tax
