#section 143(3)
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6,168 articlesCompany Law
Company Law
Internal Finance Control Under Companies Act 2013 From 01/04/2023 Onwards
Income Tax
Income Tax
Royalty payment and R&D on royalty both allowable as revenue expenditure
Income Tax
Income Tax
Payment of IUC Charges is not “Fee for Technical Services” or “Royalty”
Income Tax
Income Tax
Partnership firm can be formed by partners represented by their respective firms
Income Tax
Income Tax
Revision by PCIT was justified as there was no lack of investigation by AO
Income Tax
Income Tax
Sale of copyrighted article cannot be treated as royalty under Article 12(3) of India-USA DTAA
Income Tax
Income Tax
Provision of SAP and IT support service not covered within FTS is not taxable in India
Income Tax
Income Tax
Remuneration received for providing legal service not amount to ‘fees for technical services’
Income Tax
Income Tax
Order passed without granting time to petitioner despite specific request is quashed
Income Tax
Income Tax
Section 56(2)(x) not attracted to trust created for benefit of members/relative of settler identified as beneficiaries
Income Tax
Income Tax
Matter restored to CIT(A) and cost imposed for continuous non-compliance to notice of CIT(A)
Income Tax
Income Tax
Revision order u/s 263 rightly passed as AO failed to examine cash deposited during demonetization
Income Tax
Income Tax
PCIT exercising suo motu revisional power cannot travel beyond scope of limited scrutiny in original order
Income Tax
Income Tax
