Articles by this Author
Income Tax
Income Tax
Satisfaction of need, rendition & benefit test is to be from assessee’s business point of view
Service Tax
Service Tax
Revenue sharing arrangements are liable to service tax: AAR
Income Tax
Income Tax
AMP expenditure without agreement with AE is not an international transaction
Income Tax
Income Tax
HC not to admit writ petition if assessee already participated in reassessment proceedings
Income Tax
Income Tax
All surrounding circumstances to a transaction is to be examined by AO in deciding genuineness of a claim
Income Tax
Income Tax
CIT cannot revise assessment for issues already examined by AO
Income Tax
Income Tax
In case of AIR based scrutiny AO’s scope is limited to AIR transactions only
Income Tax
Income Tax
S. 153A Additions not based on incriminating material are invalid
Income Tax
Income Tax
S.145A No Addition for stock valuation if exclusive method followed
Income Tax
Income Tax
Net realizable of stock to be taken as value it would fetch on actual sale in future
Income Tax
Income Tax
Preference shares Redemption not taxable as deemed dividend
Income Tax
Income Tax
Trading in cash & derivative segment cannot be splitted as speculative & non-speculative
Income Tax
Income Tax
Deferred consideration contingent on uncertain future event cannot be taxed before vesting of right to receive
Income Tax
Income Tax
