#CA Deepak Aggarwal
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390 articlesIncome Tax
Income Tax
No addition for change in valuation of stock, where method changed in compliance of ICAI Accounting Standard
Income Tax
Income Tax
Revenue expenses u/s 37 allowed in same year, AO not authorized to treat as deferred revenue expenditure
Income Tax
Income Tax
Receipts as per maintenance agreement not in nature of rental income, assessable as income from other sources
Income Tax
Income Tax
Difference in opinion, whether gross total income eligible for deduction u/s 80HHC will be reduced by deduction already allowed u/s 80IA – SC
Income Tax
Income Tax
Subsidy for wind power project being capital receipts neither taxable u/s 41(1) / 50 nor to be deducted in actual cost u/s 43
Income Tax
Income Tax
India- USA DTAA: Settlement amount against surrender of right to sue, not in nature of future income compensation is not assessable as income: AAR
Income Tax
Income Tax
Being original contract and amendments inextricably linked with business of exploration of minerals, assessable u/s 44BB – AAR
Income Tax
Income Tax
Settlement amount against surrender of right to sue, not chargeable to tax either as capital gain or income from other sources – AAR
Income Tax
Income Tax
Transfer of shares of Indian company to Singapore Company, by a Mauritius company having no PE, not taxable in India- AAR
Income Tax
Income Tax
India- Singapore DTAA – Installation project less than 183 days not constitute PE, income not taxable in India– AAR
Income Tax
Income Tax
India- Ireland DTAA: Transfer of exclusive rights of copyright in computer software, not mandatory to classify receipts as royalty: AAR
Income Tax
Income Tax
Penalty on Indian company as per US Court, not liable to TDS u/s 195 – AAR
Income Tax
Income Tax
India- UK DTAA –Routine managerial services not in nature of technical services, not makes available any technical knowledge having enduring benefits – AAR
Income Tax
Income Tax
