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4,644 articlesIncome Tax

Income Tax
Allow weighted deduction U/s. 35(2AB) to IT & ITES sectors: ICAI
Income Tax

Income Tax
Section 35(2AB) Allow weighted deduction in respect of expenditure incurred outside R&D facility: ICAI
Income Tax

Income Tax
Expenditure towards in-house R&D facilities Increase Benefit U/s. 35(1)(iia) to 200%: ICAI
Income Tax

Income Tax
Depreciation in case of slump sale based on proportionate number of days by transferor and transferee company- Clarify legal position- ICAI
CA, CS, CMA

CA, CS, CMA
Ind AS Transition Facilitation Group (ITFG) Clarification Bulletin 13
Income Tax

Income Tax
Omit Section 28(iiid) as DEPB Scheme no more in existence: ICAI
Income Tax

Income Tax
Omit Section 28(iiia) – Sale of license
Income Tax

Income Tax
Allow Extension of weighted deduction U/s. 35(2AB) for a further period of 10 more years: ICAI
Income Tax

Income Tax
APA rollback rules should be made applicable to similar nature of transactions with different AEs: ICAI
Income Tax

Income Tax
Introduce threshold limit of Rs. 25 crore for SDT documentation requirements: ICAI
Income Tax

Income Tax
Address Concerns in Section 94B Limitation of interest benefit provisions: ICAI
Income Tax

Income Tax
Extend Protection from applicability of GAAR to all transactions upto 31.03.2017: ICAI
Income Tax

Income Tax
Enable taxpayers from countries like Germany, France, Singapore and Italy to file for bilateral APAs: ICAI
Income Tax

Income Tax
