#Rishabh Mehra
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100 articlesIncome Tax
Income Tax
If remand report given by AO is without any adverse comments then appeal of revenue would be dismissed
Income Tax
Income Tax
Transfer Pricing- Companies having abnormal cost cannot be taken as comparable
Income Tax
Income Tax
In transfer pricing 2 companies can be compared only if they are functionally comparable
Income Tax
Income Tax
Provisions of Rule 8D applicable from A.Y. 2008-09 and is not retrospective
Income Tax
Income Tax
Interest earned on idle funds raised through share capital for project establishment is capital receipt
Income Tax
Income Tax
Loss from Forex Derivative trading upto export turnover is business loss & not speculative loss
Income Tax
Income Tax
Transfer u/s 2(47) completes only when conditions of sec 53A of transfer of property act gets fulfilled
Income Tax
Income Tax
TDS Provision on Year end provisions and Roaming charges
Income Tax
Income Tax
Reassessment u/s 147 not permitted for failure of AO to draw correct inference from details disclosed by assesse
Income Tax
Income Tax
No Disallowance for non-deduction of TDS if payee includes the same amount in his ITR and paid taxes on the same
Income Tax
Income Tax
Section 263 can be invoked for late deduction and deposit of TDS
Income Tax
Income Tax
Exemption u/s 54B can be claimed for long term & short term assets; land purchased has to be in the name of assesse
Income Tax
Income Tax
Payment for rights to use know-how and technology without ownership is revenue expenditure
Income Tax
Income Tax
