#income tax act 1961
Log in to FollowEvery article filed under the “income tax act 1961” tag — analysis, news and updates.
6,760 articlesIncome Tax
Income Tax
Expenditure related to exempt income to be disallowed even if assessee has not earned any tax-free income
Income Tax
Income Tax
Tax paid by employer on behalf of employee is a non-monetary perquisite subject to single grossing up
Income Tax
Income Tax
Penalty should not be imposed if full disclosure of the facts of the case made by the Assessee
Income Tax
Income Tax
Payment made to foreign company for outright purchase of plant and know-how cannot be considered as ‘Royalty’
Income Tax
Income Tax
Scrutiny Assessment under the Income-tax Act with Special reference to Annual Information Returns
Income Tax
Income Tax
High-pitched assessments u/s. 147/143(3) of the Income-tax Act – Some remedies
Income Tax
Income Tax
Income from Other Sources – Method of Accounting – Concealment Penalty – Provisional Attachment
Income Tax
Income Tax
AAR on Prima facie satisfaction for initiation of penalty proceedings required even post-amendment
Income Tax
Income Tax
AAR on Payment for end to end international long distance telecom services not taxable
Income Tax
Income Tax
Deduction u/s. 80-IB(10) on YOY basis to builders/developers showing profit on partial completion method
Income Tax
Income Tax
Expenditure on replacement of machinery is capital expenditure
Income Tax
Income Tax
The Direct Taxes Code Bill, 2009 – Minimum Alternate Tax on Companies
Income Tax
Income Tax
The Direct Taxes Code (DTC) Bill 2009 – Capital Gains Tax
Income Tax
Income Tax
