#CA Rahul Sureka
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55 articlesIncome Tax
Income Tax
Recovery of expenses beyond normal period was in the nature of deemed loan in the hands of AEs and require TP adjustment
Income Tax
Income Tax
In absence of any evidence to contradict Value in valuation report of registered valuer is to be taken as fair market value as on 01.04.1981
Income Tax
Income Tax
TDS not deductible on reimbursement of expenses since it is not an income
Income Tax
Income Tax
No addition for mere sharp decline in G.P ratio in absence of collaborating evidence
Income Tax
Income Tax
Adverse Statement of Witness cannot be relied by AO without giving assessee an opportunity to cross examine
Income Tax
Income Tax
Supply of equipment and design and drawings by foreign company in India from outside India is not taxable in India
Fema / RBI
Fema / RBI
Returns to be filed BY NBFC’s and Requirement for obtaining prior approval of RBI in cases of acquisition/ transfer of control of NBFC’s
Income Tax
Income Tax
In absence of transfer of full and absolute ownership right payment made for know-how or intellectual properties is to be treated as royalty
Income Tax
Income Tax
Section 292C: Onus Shifts to Revenue Once Assessee Rebuts Presumption
Income Tax
Income Tax
Separate or disassemble parts of plant, even if assembled abroad, considering size of the plant, quality for exemption u/s 10B
Income Tax
Income Tax
Section 158BD- Satisfaction note and notice to receiver of amount on behalf of others is valid
Income Tax
Income Tax
Gift cannot be said ingenuine if identity and relationship with donor established
Income Tax
Income Tax
Section 54- Even provisional letter of flat allotment is capital asset
Income Tax
Income Tax
