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onian-provisions-penalty-prosecution-tds-tcs-compliance.html</loc><lastmod>2021-11-16T06:47:50+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/discount-not-claimed-in-commutation-of-income-cannot-be-disallowed-us-40aia.html</loc><lastmod>2021-11-15T17:43:05+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-on-delayed-service-tax-tds-payment-is-allowable-expense.html</loc><lastmod>2021-11-15T17:42:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/dy-cit-peerless-general-finance-investment-itat-kolkata.html</loc><lastmod>2021-11-15T17:41:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/additional-income-cannot-be-treated-as-undisclosed-merely-for-admission-during-search.html</loc><lastmod>2021-11-15T17:41:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/cit-justified-in-invoking-revisionary-jurisdiction-in-pwc-case.html</loc><lastmod>2021-11-15T17:41:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/non-resident-seafarer-salary-credited-by-foreign-employer-to-nre-ac-with-indian-bank-addition-not-justified.html</loc><lastmod>2021-11-15T17:40:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-271aaa2-nowhere-mandates-offering-of-undisclosed-income-in-return-of-income.html</loc><lastmod>2021-11-15T17:40:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-for-failure-to-get-account-audited-not-justified-if-assessee-acted-bona-fide.html</loc><lastmod>2021-11-15T17:39:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/wealth-tax-not-payable-on-cash-balance-generated-out-of-cash-sales.html</loc><lastmod>2021-11-15T17:39:39+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/cita-has-no-power-to-give-direction-to-ao-to-reopen-assessment.html</loc><lastmod>2021-11-15T17:39:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-222e-not-attracted-if-appellant-has-given-his-personal-properties-as-collateral-security-to-bank-for-loan.html</loc><lastmod>2021-11-15T17:39:11+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/disallowance-based-on-audit-report-can-be-made-only-after-asking-assessee-to-explain-the-same.html</loc><lastmod>2021-11-15T17:38:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/s-263-non-initiation-of-penalty-proceedings-during-assessment-renders-it-erroneous.html</loc><lastmod>2021-11-15T17:38:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/donation-by-assessee-trust-to-a-university-approved-u-s-1023cvi-is-for-charitable-purpose-eligible-for-section-11-exemption.html</loc><lastmod>2021-11-15T17:38:08+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/co-op-credit-society-can-claim-section-80p-deduction-on-interest-income-from-nationalized-banks.html</loc><lastmod>2021-11-15T17:30:08+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/cancellation-of-assess-trust-justified-for-accepting-donation-and-giving-back-the-same-in-cash.html</loc><lastmod>2021-11-15T17:29:53+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/cita-cannot-affirm-action-of-ao-ex-parte-without-giving-reason-for-confirming-the-same-on-merits.html</loc><lastmod>2021-11-15T17:29:33+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tp-purchase-of-shares-of-ae-cant-be-regarded-as-international-transaction.html</loc><lastmod>2021-11-15T17:29:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/depreciation-100-on-advertisement-hoardings-treated-as-temporary-structures-allowable.html</loc><lastmod>2021-11-15T17:28:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sec-43b-amusement-tax-paid-before-due-date-of-filing-income-tax-return-is-eligible-for-deduction.html</loc><lastmod>2021-11-15T17:28:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-income-on-funds-temporarily-parked-as-loan-deposit-is-business-income.html</loc><lastmod>2021-11-15T17:28:14+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/food-to-employees-in-office-or-factory-does-not-form-part-of-fringe-benefit.html</loc><lastmod>2021-11-15T17:27:58+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/derivatives-profit-loss-section-435d-of-the-act-applies-from-ay-2006-07.html</loc><lastmod>2021-11-15T17:27:33+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/cbdt-circular-are-binding-on-revenue.html</loc><lastmod>2021-11-15T17:27:19+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/dcit-narayani-ispat-itat-kolkata.html</loc><lastmod>2021-11-15T17:27:05+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-penalty-for-short-deduction-of-tds-due-to-bonafide-confusion.html</loc><lastmod>2021-11-15T17:26:37+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-expenses-cant-be-disallowed-if-assessee-had-enough-own-funds.html</loc><lastmod>2021-11-15T17:26:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/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