#income tax act 1961
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Income Tax
Income Tax
Consultation on DTC over, new structure may be finalised soon
Income Tax
Income Tax
Section 194A of the Income-tax Act, 1961- Deduction of tax at source – Interest other than interest on securities – Notified institution
Income Tax
Income Tax
AO not justified in adjustment to a international transaction whose arm’s length character is accepted by Transfer Pricing Officer (TPO)
Income Tax
Income Tax
Foreign company having Permanent Establishment in India cannot be taxed at the rate applicable to domestic company
Income Tax
Income Tax
SC would decide whether foreign airlines liable to deduct TDS on commissions to travel agents for rendering ticketing services.
Income Tax
Income Tax
Tribunal got the power to rectify mistake apparent from the record but not empowered to rectify its own under u/s. 254(2)
Income Tax
Income Tax
Unilateral remission/cessation of liability by assessee will amount to obtaining of benefit under section 41(1)
Income Tax
Income Tax
Salary Income -Valuation of Perquisites
Income Tax
Income Tax
Valuation of Perquisites other then accommodation, motor car and ESOP for financial year 2009-2010
Income Tax
Income Tax
Section 197 – Certificate of lower deduction or non-deduction of tax at source
Income Tax
Income Tax
Derivative transactions prior to amendment in section 43(5) (effective from AY 2006-07) are speculative transaction
Income Tax
Income Tax
If Assessee already paid tax then interest can not be recovered further u/s. 234A, 234B or 234C
Income Tax
Income Tax
Allowability of depreciation on the Bombay Stock Exchange Membership Card
Income Tax
Income Tax
Section 14A submission accepted by AO can not be sent back to AO for reconsideration by tribunal
Explore the latest income tax act 1961 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
