#income tax act 1961
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Income Tax
Income Tax
Short term capital losses subject to STT can be set off against Short term capital gains not subject to STT
Income Tax
Income Tax
Payments made by telecasting companies to satellite companies for telecommunication or broadcasting constitutes royalty
Income Tax
Income Tax
Allowability of difference between market price & issue price of ESOP
Income Tax
Income Tax
Conversion of DTA unit to STPI unit – eligible for deduction under Section 10A
Income Tax
Income Tax
Capital gain tax on Transfer of redevelopment rights?
Income 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
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.
