<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://taxguru.in/wp-content/plugins/xml-sitemap-feed/assets/sitemap-core.xsl" ?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"><url><loc>https://taxguru.in/finance/short-term-financial-forecast-tool.html</loc><lastmod>2021-11-15T07:41:16+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/key-highlights-legal-metrology-packaged-commodities-amendment-rules-2021.html</loc><lastmod>2021-11-14T00:49:01+05:30</lastmod></url><url><loc>https://taxguru.in/company-law/mca-iepfa-simplifies-iepfa-claim-settlement-process.html</loc><lastmod>2021-11-14T00:44:31+05:30</lastmod></url><url><loc>https://taxguru.in/chartered-accountant/account-outsourcing-gaining-traction-india.html</loc><lastmod>2021-11-14T00:43:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/company-entitled-depreciation-vehicle-registered-name-director.html</loc><lastmod>2021-11-13T18:22:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tds-u-s-194j-not-deductible-fees-translation-articles.html</loc><lastmod>2021-11-13T18:22:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-54-exemption-agreement-sell-old-property-investment-new-residential-property-one-year.html</loc><lastmod>2021-11-13T18:22:04+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/csr-expenses-prior-to-1st-april-2015-deductible-from-total-income-itat.html</loc><lastmod>2021-11-13T18:21:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-54f-benefit-allowable-case-part-performance-contract.html</loc><lastmod>2021-11-13T18:21:19+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/capital-contribution-partner-cash-no-violation-section-269ss.html</loc><lastmod>2021-11-13T18:20:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-54f-deduction-cannot-denied-mere-non-deposit-amount-bank-account.html</loc><lastmod>2021-11-13T18:20:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/initiation-penalty-proceeding-against-dead-person-bad-law.html</loc><lastmod>2021-11-13T18:20:33+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/liquidated-damages-claim-allowable-non-fulfilment-business-obligations-customers.html</loc><lastmod>2021-11-13T18:20:17+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/alp-provisions-apply-even-assessee-eligible-100-percent-section-10a-10b-tax-exemption.html</loc><lastmod>2021-11-13T18:20:12+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/future-development-expenses-provision-unascertained-liability-builder-allowable.html</loc><lastmod>2021-11-13T18:19:58+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/losses-cannot-treated-bogus-merely-client-code-modifications.html</loc><lastmod>2021-11-13T18:19:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-tax-foreign-allowances-received-service-rendered-outside-india-through-tcc.html</loc><lastmod>2021-11-13T18:19:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/additions-u-s-68-merely-not-producing-directors-investment-companies-not-sustainable.html</loc><lastmod>2021-11-13T18:19:03+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/finance-charges-nbfcs-tds-deduction-nbfcs-included-income.html</loc><lastmod>2021-11-13T18:18:46+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/discount-treated-bogus-merely-parties-denied.html</loc><lastmod>2021-11-13T18:18:28+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/denial-tax-relief-non-submission-tax-residency-certificate-itat-remand-case-ao.html</loc><lastmod>2021-11-13T18:18:06+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-u-s-271b-cannot-levied-technical-venial-breach.html</loc><lastmod>2021-11-13T18:17:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/expenditure-payment-software-revenue-capital.html</loc><lastmod>2021-11-13T18:17:30+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-u-s-271e-conversion-loan-equity.html</loc><lastmod>2021-11-13T18:17:12+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/share-application-money-cash-false-details-penalty-justified.html</loc><lastmod>2021-11-13T18:16:29+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/reference-dvo-section-142a-unlawful-absence-tangible-material.html</loc><lastmod>2021-11-13T18:16:06+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/concluded-assessment-cannot-disturbed-incriminating-material-found-during-search.html</loc><lastmod>2021-11-13T18:15:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-tds-u-s-194j-on-charges-paid-unqualified-professional.html</loc><lastmod>2021-11-13T18:14:50+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-addition-cash-deposits-assessee-offered-income-u-s-44ae.html</loc><lastmod>2021-11-13T18:14:36+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/capital-gain-treated-as-bogus-human-probabilities-suspicion-conjectures-surmises.html</loc><lastmod>2021-11-13T18:14:15+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/acit-hooghly-engineering-technology-college-society-itat-kolkata.html</loc><lastmod>2021-11-13T18:13:59+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tds-export-commission-paid-nri-services-rendered-abroad.html</loc><lastmod>2021-11-13T18:13:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-late-deposit-tds-allowable-u-s-37.html</loc><lastmod>2021-11-13T18:13:16+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/s-68-cash-receipt-debtors-addition-justified-failure-prove.html</loc><lastmod>2021-11-13T18:12:58+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sec-68-addition-unjustified-assessee-explains-nature-source-share-capital.html</loc><lastmod>2021-11-13T18:12:30+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tds-u-s-195-not-deductible-commission-paid-usa-based-payee.html</loc><lastmod>2021-11-13T18:12:15+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/firm-shareholder-cannot-taxed-deemed-dividend.html</loc><lastmod>2021-11-13T18:11:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ltcg-sale-shares-cannot-treated-bogus-merely-investigation-report.html</loc><lastmod>2021-11-13T18:11:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/amount-paid-compensation-related-company-respect-vacation-property-allowable-business-expenditure.html</loc><lastmod>2021-11-13T18:08:35+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/set-unabsorbed-business-losses-capital-income-arising-slump-sale-allowable.html</loc><lastmod>2021-11-13T18:08:14+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-u-s271csustainable-notice-specific-charge.html</loc><lastmod>2021-11-13T18:07:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-law-barring-partners-draw-remuneration-multiple-firms.html</loc><lastmod>2021-11-13T18:06:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/employees-benefits-provisions-allowable-book-profit-computation.html</loc><lastmod>2021-11-13T18:06:33+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itcg-held-bogus-merely-human-probabilities-surmises.html</loc><lastmod>2021-11-13T18:06:11+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ltcg-shares-cannot-treated-bogus-alleged-share-price-rigging.html</loc><lastmod>2021-11-13T18:05:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/period-holding-count-date-provisional-allotment-letter.html</loc><lastmod>2021-11-13T18:05:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/transfer-section-47xiiicase-land-acquired-assessee-company-partnership-firm-succeeded.html</loc><lastmod>2021-11-13T18:04:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/service-tax-disallowance-forms-part-turnover.html</loc><lastmod>2021-11-13T18:04:05+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tcg-lifesciences-pvtltdito-itat-kolkata.html</loc><lastmod>2021-11-13T18:03:52+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/india-ireland-dtaa-software-sale-consideration-not-constitute-royalty.html</loc><lastmod>2021-11-13T18:03:30+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sales-bogus-investee-penny-stock-company-credentials-sale-rates-artificially-hiked-real-buyers.html</loc><lastmod>2021-11-13T18:03:29+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-levaible-addition-made-solely-based-declaration.html</loc><lastmod>2021-11-13T18:03:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/genuine-advances-customers-cannot-treated-undisclosed-income.html</loc><lastmod>2021-11-13T18:02:49+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sons-share-huf-property-sons-huf-fathers-share-son-individual-capacity.html</loc><lastmod>2021-11-13T18:02:46+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/applicability-tds-section-194c-payment-made-truck-owners.html</loc><lastmod>2021-11-13T18:02:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-addition-unabated-assessment-unless-incriminating-materials-unearthed-during-search.html</loc><lastmod>2021-11-13T18:02:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ao-cannot-doubt-share-premium-accepts-receipt-share-capital-genuine.html</loc><lastmod>2021-11-13T18:01:35+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-68-addition-justified-unexplained-ltcg-penny-stock.html</loc><lastmod>2021-11-13T18:01:27+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-leviable-finding-ao-bogus-purchases-set-aside.html</loc><lastmod>2021-11-13T18:00:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/aseesee-both-trading-investment-portfolio-business-income-capital-gain.html</loc><lastmod>2021-11-13T17:59:51+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/cita-dismiss-appeal-summary-manner.html</loc><lastmod>2021-11-13T17:59:28+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/disallowance-interest-alleged-conversion-shares-held-opening-stock-investments.html</loc><lastmod>2021-11-13T17:58:50+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/notional-rent-cannot-taxed-non-habitable-house.html</loc><lastmod>2021-11-13T17:58:29+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/lease-rent-cannot-classified-capital-merely-lumpsum-payment-multiple-years.html</loc><lastmod>2021-11-13T17:58:12+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/some-bogus-purchases-entire-purchases-added-income.html</loc><lastmod>2021-11-13T17:58:05+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sec-68-addition-share-application-money-cannot-made-assessee-explains-nature-source-credit.html</loc><lastmod>2021-11-13T17:57:51+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-68-addition-assessee-discharges-burden-put.html</loc><lastmod>2021-11-13T17:57:32+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-addition-section-68-bogus-short-term-capital-loss-merely-investigation-wing-report.html</loc><lastmod>2021-11-13T17:57:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itat-allows-set-off-derivative-losses-business-income.html</loc><lastmod>2021-11-13T17:57:19+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/subsidy-received-tuf-scheme-capital-receipt.html</loc><lastmod>2021-11-13T17:57:12+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/bogus-capital-gain-no-adverse-inference-drawn-against-assessee-untested-statements-allowing-opportunity-cross-examination.html</loc><lastmod>2021-11-13T17:56:14+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/business-deduction-allowable-interest-late-deposit-vat-service-tax-tds.html</loc><lastmod>2021-11-13T17:56:00+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-addition-section-68-burden-proof-discharged-filing-sufficient-evidences.html</loc><lastmod>2021-11-13T17:55:35+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/reassessment-usurpation-jurisdiction-non-existing-jurisdiction-invalid.html</loc><lastmod>2021-11-13T17:55:15+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/a-o-cannot-refer-matter-dvo-reduce-fmv.html</loc><lastmod>2021-11-13T17:55:14+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/validity-addition-under-valuation-understatement-shortage-closing-stock.html</loc><lastmod>2021-11-13T17:54:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/funds-exceeds-investment-disallowance-interest-u-s-14a.html</loc><lastmod>2021-11-13T17:53:46+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/uniform-allowance-staff-not-taxable-fringe-benefits.html</loc><lastmod>2021-11-13T17:53:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mere-form-no-3ceb-filing-assessee-liable-section-92ba-investigation.html</loc><lastmod>2021-11-13T17:52:56+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-54f-exemption-cannot-denied-assessee-invests-entire-consideration-construction-residential-house.html</loc><lastmod>2021-11-13T17:52:52+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-cannot-levied-mere-filing-form-no-3cb-instead-3ca.html</loc><lastmod>2021-11-13T17:52:01+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ltcg-penny-stocks-cannot-treated-bogus-documentation-order-no-fault-found-ao.html</loc><lastmod>2021-11-13T17:49:53+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ito-saffron-comtrade-pvtltditat-kolkata.html</loc><lastmod>2021-11-13T17:49:36+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessment-order-passed-dead-person-void-ab-initio.html</loc><lastmod>2021-11-13T17:49:29+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/addition-u-s-68-bogus-ltcg-sale-share-absence-substantial-evidence.html</loc><lastmod>2021-11-13T17:49:23+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/long-term-capital-loss-listed-shares-eligible-set-off-against-taxable-income.html</loc><lastmod>2021-11-13T17:48:50+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/addition-cannot-made-merely-relying-26as.html</loc><lastmod>2021-11-13T17:48:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/retrospective-amendment-section-91vi-cannot-override-india-ireland-dtaa.html</loc><lastmod>2021-11-13T17:47:53+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/requirement-issuance-notice-within-prescribed-time-u-s-1432.html</loc><lastmod>2021-11-13T17:47:37+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessee-liable-justify-source-source-money-received.html</loc><lastmod>2021-11-13T17:47:01+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-failure-get-accounts-audited-cannot-levied-books-not-maintained.html</loc><lastmod>2021-11-13T17:46:59+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/shortfall-due-excess-spending-allowed-c-f-in-full-set-off-against-incomes-section-11.html</loc><lastmod>2021-11-13T17:46:32+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sale-tea-manufactured-leaves-purchased-third-parties-agricultural-activity-eligible-deduction-60-per-cent.html</loc><lastmod>2021-11-13T17:46:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-penalty-cash-loan-received-father-reasonable-cause.html</loc><lastmod>2021-11-13T17:46:15+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ae-considered-purpose-comparable.html</loc><lastmod>2021-11-13T17:46:01+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-263-order-non-existent-entity-unsustainable.html</loc><lastmod>2021-11-13T17:45:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/depreciation-cannot-considered-computing-section-14a-disallowance.html</loc><lastmod>2021-11-13T17:44:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/depreciation-weaving-looms-allowed-ready-use.html</loc><lastmod>2021-11-13T17:44:36+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/bank-account-disclosed-itr-found-search-treated-incriminating-material.html</loc><lastmod>2021-11-13T17:44:19+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-92ca3-adjustment-corporate-guarantees.html</loc><lastmod>2021-11-13T17:44:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-50c-stamp-duty-value-date-agreement-registration.html</loc><lastmod>2021-11-13T17:43:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-10aa-deduction-allowable-disallowance-proposed-assessment.html</loc><lastmod>2021-11-13T17:42:44+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/brought-forward-business-losses-8-years-adjusted-against-book-profits.html</loc><lastmod>2021-11-13T17:42:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/excise-duty-related-earlier-years-allowed-section-43b.html</loc><lastmod>2021-11-13T17:41:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-269ss-not-applicable-transactions-between-relatives.html</loc><lastmod>2021-11-13T17:41:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/addition-not-maintainable-basis-mere-statement-recorded-during-survey.html</loc><lastmod>2021-11-13T17:41:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/transfer-division-scheme-arrangement-termed-slump-sale.html</loc><lastmod>2021-11-13T17:40:53+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-14a-disallowances-applied-provision-section-115jb.html</loc><lastmod>2021-11-13T17:39:16+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/salary-refunded-comply-company-law-taxed.html</loc><lastmod>2021-11-13T17:38:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/salary-refunded-comply-legal-requirements-law-taxed.html</loc><lastmod>2021-11-13T17:38:28+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessee-engaged-accommodation-entries-commission-added-estimation-basis.html</loc><lastmod>2021-11-13T17:38:08+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessee-holding-general-power-attorney-respect-land-sold-not-liable-capital-gains.html</loc><lastmod>2021-11-13T17:37:42+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/additional-depreciation-section-321iia-allowed-assessee-engaged-generation-electricity.html</loc><lastmod>2021-11-13T17:36:52+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/salary-nri-seafarer-not-taxable-india-service-rendered-outside-india.html</loc><lastmod>2021-11-13T17:36:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-68-addition-share-capital-premium-invalid-opportunity-cross-examination-witness.html</loc><lastmod>2021-11-13T17:36:44+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/payment-royalty-purchasing-re-produce-film-music-revenue-expense.html</loc><lastmod>2021-11-13T17:36:17+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/performance-bonus-not-forms-part-salary-hra-calculation.html</loc><lastmod>2021-11-13T17:36:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/reassessment-issue-disclosed-return-income.html</loc><lastmod>2021-11-13T17:35:57+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-68-addition-justified-case-issue-shares-exchange-shares.html</loc><lastmod>2021-11-13T17:35:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-80ic-deduction-cannot-restricted-higher-profit-margin.html</loc><lastmod>2021-11-13T17:35:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-35d-applies-expenses-incurred-wholly-exclusively-amalgamation-demerger-undertaking.html</loc><lastmod>2021-11-13T17:35:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-section-68-addition-merely-based-aos-surmises-conjectures.html</loc><lastmod>2021-11-13T17:35:23+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/disallowancesection-40-aia-not-applicable-short-deduction-tds.html</loc><lastmod>2021-11-13T17:35:06+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/receipt-accounted-income-cannot-taxed-section.html</loc><lastmod>2021-11-13T17:34:46+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/excess-stock-already-accounted-assessee-search-taxed-undisclosed-income.html</loc><lastmod>2021-11-13T17:34:29+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sample-expense-product-parent-company-claimed-subsidiary-allowable.html</loc><lastmod>2021-11-13T17:34:16+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/benefit-exemption-section-11-denied-case-deemed-registration-section-12a.html</loc><lastmod>2021-11-13T17:34:11+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/depreciation-software-disallowed-invoking-section-40ai.html</loc><lastmod>2021-11-13T17:34:02+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-cannot-charged-debit-balance-partner-partnership-deed-prohibits.html</loc><lastmod>2021-11-13T17:33:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-68-apply-assessee-proves-identity-creditworthiness-genuineness.html</loc><lastmod>2021-11-13T17:33:17+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itat-deletes-adhoc-disallowance-payment-football-players.html</loc><lastmod>2021-11-13T17:33:00+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/royalty-sale-software-fees-technical-services-back-office-services.html</loc><lastmod>2021-11-13T17:32:51+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-14a-disallowance-assessee-used-borrowed-fund-make-investment.html</loc><lastmod>2021-11-13T17:32:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/expenses-incurred-buy-back-shares-allowed-revenue-expenditure.html</loc><lastmod>2021-11-13T17:32:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/reopening-invalid-reasons-same-not-speaks-escapement-income.html</loc><lastmod>2021-11-13T17:31:59+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/reopening-case-previously-completed-scrutiny-4-years.html</loc><lastmod>2021-11-13T17:31:32+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-section-68-addition-issue-shares-premium-lieu-shares.html</loc><lastmod>2021-11-13T17:31:21+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tds-purchase-software-licenses-associated-hardware-foreign-companies.html</loc><lastmod>2021-11-13T17:31:19+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-194la-tds-attracted-possible-quantify-value-monetary-terms.html</loc><lastmod>2021-11-13T17:30:58+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mere-filing-voluminous-correspondence-reports-proper-compliance.html</loc><lastmod>2021-11-13T17:27:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/effect-relationship-claiming-expenditure-u-s-371.html</loc><lastmod>2021-11-13T17:26:08+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ao-addition-difference-income-original-revised-return-rejecting-books.html</loc><lastmod>2021-11-13T17:20:33+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/corporate-guarantee-supplies-ae-singapore-falls-tp.html</loc><lastmod>2021-11-13T17:20:02+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-562vi-addition-gift-received-brother-in-law.html</loc><lastmod>2021-11-13T17:19:08+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessee-object-inclusion-exclusion-companies-appellate-proceedings-stage.html</loc><lastmod>2021-11-13T17:14:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/receipts-sale-software-licenses-provision-ancillary-support-services-assessed-royalty-income.html</loc><lastmod>2021-11-13T17:12:42+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/consideration-sale-software-associated-hardware-treated-royalty.html</loc><lastmod>2021-11-13T17:12:17+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/payments-computer-software-sold-licenced-cd-other-physical-media-classed-royalty.html</loc><lastmod>2021-11-13T17:11:56+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tds-deductible-payment-facebook-ireland-mailchimp-us-advertisement.html</loc><lastmod>2021-11-13T17:11:12+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/membership-fee-legal-fund-paid-fimi-allowable-business-expense-mining-company.html</loc><lastmod>2021-11-13T17:10:27+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/receipts-sale-software-taxable-royalty.html</loc><lastmod>2021-11-13T17:09:58+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/students-contribution-building-development-fund-capital-receipt.html</loc><lastmod>2021-11-13T17:03:11+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ao-issue-fresh-notice-proceedings-previous-section-148-notice-pending.html</loc><lastmod>2021-11-13T17:02:50+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-68-issue-shares-lieu-shares-not-unexplained-credit.html</loc><lastmod>2021-11-13T17:02:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/hospitalization-death-director-parent-genuine-reason-non-attendance.html</loc><lastmod>2021-11-13T17:02:14+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-late-payment-tds-deductible-expenditure.html</loc><lastmod>2021-11-13T17:02:11+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ipa-received-subsidy-capital-nature-hence-not-taxable.html</loc><lastmod>2021-11-13T17:01:59+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-68-sales-declared-income-books-cannot-treated-cash-credit.html</loc><lastmod>2021-11-13T17:01:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/vehicle-display-advertisement-entitled-higher-rate-depreciation-itat.html</loc><lastmod>2021-11-13T17:01:26+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/incriminating-material-addition-kolkata-itat.html</loc><lastmod>2021-11-13T17:01:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ao-verified-loan-based-cass-parameter-cita-invoke-jurisdiction-section-263.html</loc><lastmod>2021-11-13T17:00:35+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/retention-money-taxable-year-contract-condition-fulfillment.html</loc><lastmod>2021-11-13T16:59:59+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/puja-expenses-smooth-functioning-business-allowable.html</loc><lastmod>2021-11-13T16:59:42+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-35d-benefit-granted-initial-year-denied-subsequent-years-2.html</loc><lastmod>2021-11-13T16:59:23+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/dhandhia-gems-ito-itat-kolkata.html</loc><lastmod>2021-11-13T16:59:04+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-50c-addition-minor-valuation-differences.html</loc><lastmod>2021-11-13T16:58:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-loan-disallowed-mere-assumptions.html</loc><lastmod>2021-11-13T16:57:53+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-2013ii-limitation-not-applicable-non-resident-assessee.html</loc><lastmod>2021-11-13T16:57:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/receipts-sale-software-licences-constitutes-royalty.html</loc><lastmod>2021-11-13T16:57:30+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/addition-directly-related-ground-valid-case-limited-scrutiny.html</loc><lastmod>2021-11-13T16:54:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-263-invocation-ao-view.html</loc><lastmod>2021-11-13T16:54:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/fmv-determination-giving-opportunity-heard-assessee-unjustified.html</loc><lastmod>2021-11-13T16:54:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/loose-papers-classified-incriminating-material-ao-establishes-nexus.html</loc><lastmod>2021-11-13T16:53:01+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-2711c-penalty-income-surrendered-voluntarily-during-assessment.html</loc><lastmod>2021-11-13T16:52:46+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/second-section-263-revision-same-subject-quashed-itat.html</loc><lastmod>2021-11-13T16:52:17+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/order-passed-service-notice-hearing-itat-refereed-matter-cit-appeal.html</loc><lastmod>2021-11-13T16:51:55+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-271b-penalty-furnishing-audit-report-itr-filing.html</loc><lastmod>2021-11-13T16:51:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/income-from-foreign-asset-earned-through-pension-mentioned-fa-schedule-not-taxable-india.html</loc><lastmod>2021-11-13T16:51:04+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ex-parte-order-justified-notice-served-wrong-address.html</loc><lastmod>2021-11-13T16:50:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/disallowance-plugging-profit-leakage-supported-itat.html</loc><lastmod>2021-11-13T16:50:33+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-68-apply-allotment-shares-non-cash-consideration.html</loc><lastmod>2021-11-13T16:48:50+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-271aab-penalty-notice-defective-not-specify-default.html</loc><lastmod>2021-11-13T16:47:56+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/csr-expense-company-prior-01-04-2015-disallowed.html</loc><lastmod>2021-11-13T16:47:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itat-refers-back-matter-%e2%82%b9-3-2-crore-addition-share-premium-ao.html</loc><lastmod>2021-11-13T16:46:04+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/deemed-dividend-provisions-attracted-running-account-group-companies-meet-business-exigencies.html</loc><lastmod>2021-11-13T16:45:50+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/advance-receipt-lending-company-business-treated-deemed-dividend.html</loc><lastmod>2021-11-13T16:45:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/providing-opportunity-assessee-cross-examine-witnesses-order-nullity.html</loc><lastmod>2021-11-13T16:44:49+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/repair-renovation-expense-leased-premises-uplift-ambiance-make-fit-operating-allowable.html</loc><lastmod>2021-11-13T16:41:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/advertisement-charges-paid-to-non-resident-company-cannot-be-considered-as-royalty.html</loc><lastmod>2021-11-13T16:41:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tds-credit-allowable-years-income-assessable-tax.html</loc><lastmod>2021-11-13T16:40:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/willful-omission-negligence-itat-condones-delay-738-days.html</loc><lastmod>2021-11-13T16:40:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessment-order-passed-amalgamating-company-dissolution-invalid.html</loc><lastmod>2021-11-13T16:37:39+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-271d-271e-penalty-proceedings-independent-assessment-proceedings.html</loc><lastmod>2021-11-13T16:36:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itat-allows-deduction-of-csr-expenses-incurred-by-toyota.html</loc><lastmod>2021-11-13T16:36:27+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/independent-building-multiple-residential-units-eligible-section-54f-exemption.html</loc><lastmod>2021-11-13T16:35:46+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessee-proceedings-u-s-154-file-appeal-order-passed-u-s-1431.html</loc><lastmod>2021-11-13T16:33:36+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessment-huf-valid-huf-existence.html</loc><lastmod>2021-11-13T16:33:05+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-37-mark-to-market-loss-due-to-foreign-exchange-allowed.html</loc><lastmod>2021-11-13T16:32:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/non-disposal-objections-vitiate-assessment-order.html</loc><lastmod>2021-11-13T16:32:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/excavators-bull-dozers-wheel-loaders-eligible-higher-rate-depreciation.html</loc><lastmod>2021-11-13T16:32:00+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itat-remand-case-ao-decide-treatment-of-interest-fdr-made-contract-business.html</loc><lastmod>2021-11-13T16:31:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/csr-expenses-incurred-before-01-04-2015-deductible-business-expenses.html</loc><lastmod>2021-11-13T16:31:02+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-68-addition-share-capital-unjustified-creditworthiness-proved.html</loc><lastmod>2021-11-13T16:30:46+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/transfer-pricing-working-capital-adjustment-allowed-actuals.html</loc><lastmod>2021-11-13T16:30:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mistake-nomenclature-account-head-cannot-change-nature-payment.html</loc><lastmod>2021-11-13T16:30:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-68-addition-justified-share-issued-companies-lieu-shares.html</loc><lastmod>2021-11-13T16:30:14+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/addition-share-premium-non-production-directors-investor-companies.html</loc><lastmod>2021-11-13T16:30:04+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/reassessment-valid-notice-section-1432-issued-assessee.html</loc><lastmod>2021-11-13T16:29:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tnmm-appropriate-method-transactions-relatable-inter%c2%acrelated.html</loc><lastmod>2021-11-13T16:29:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-263-order-based-cut-paste-reasoning-invalid-itat-kolkata.html</loc><lastmod>2021-11-13T16:29:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ao-expend-scope-limited-income-tax-scrutiny.html</loc><lastmod>2021-11-13T16:28:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/computer-accessories-peripherals-entitled-higher-depreciation-rate.html</loc><lastmod>2021-11-13T16:28:36+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/revision-mere-suspicion-escapement-income.html</loc><lastmod>2021-11-13T16:28:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/amendment-section-43b-36-applied-retrospectively.html</loc><lastmod>2021-11-13T16:26:05+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/companies-turnover-rs-200-crores-compared-companies-turnover-exceeding-rs-200-crores.html</loc><lastmod>2021-11-13T16:25:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/agreement-reflect-true-commercial-substance-transaction.html</loc><lastmod>2021-11-13T16:25:26+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/addition-based-statement-recorded-survey.html</loc><lastmod>2021-11-13T16:25:03+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ao-reject-share-valuation-method-adopted-taxpayer-arbitrarily.html</loc><lastmod>2021-11-13T16:24:56+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/addition-statement-person-payments-banking-channel.html</loc><lastmod>2021-11-13T16:24:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mixed-fund-presumption-applied-specific-purpose-loan.html</loc><lastmod>2021-11-13T16:24:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ao-simultaneously-reject-rely-audited-books-additions.html</loc><lastmod>2021-11-13T16:24:14+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/exemption-section-1023ciiiae-denied-mobile-hospitals.html</loc><lastmod>2021-11-13T16:23:53+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/non-seeking-permission-conversion-limited-scrutiny-complete-scrutiny-makes-assessment-order-passed-erroneous.html</loc><lastmod>2021-11-13T16:23:44+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/unexplained-share-application-money-itat-deletes-addition-sum-money-cash-involved.html</loc><lastmod>2021-11-13T16:23:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/loan-amount-disclosed-balance-sheet-taxed.html</loc><lastmod>2021-11-13T16:23:26+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/developer-infrastructural-facility-eligible-section-80ia4-deduction.html</loc><lastmod>2021-11-13T16:23:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/absence-valid-section-1432-notice-scrutiny-assessment-framed.html</loc><lastmod>2021-11-13T16:23:03+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/staff-recruitment-expenses-exclusively-business-allowable.html</loc><lastmod>2021-11-13T16:22:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-68-additions-third-party-statement-cross-examination-invalid.html</loc><lastmod>2021-11-13T16:22:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sales-tax-subsidy-expansion-assessees-existing-industry-capital-income.html</loc><lastmod>2021-11-13T16:22:01+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/indexed-long-term-capital-loss-sale-government-securities-allowable.html</loc><lastmod>2021-11-13T16:21:42+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/additions-based-information-form-26as.html</loc><lastmod>2021-11-13T16:21:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-54f-exemption-available-multiple-flats-obtained-jda.html</loc><lastmod>2021-11-13T16:20:54+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/cit-a-delve-issue-arising-assessment-order.html</loc><lastmod>2021-11-13T16:20:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/amendment-section-361va-43b-applicable-01-04-2021.html</loc><lastmod>2021-11-13T16:19:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/comparables-turnover-rs-200-cr-compared-comparables-turnover-rs-200-cr.html</loc><lastmod>2021-11-13T16:17:12+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/depreciation-allowable-home-theatre-business-purpose.html</loc><lastmod>2021-11-13T16:16:50+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/revision-cit-mere-cut-paste-reasoning.html</loc><lastmod>2021-11-13T16:16:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessment-issuance-notice-u-s-1432void-ab-initioitat-quashes-assessment-order.html</loc><lastmod>2021-11-13T16:15:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itat-allows-loss-due-forfeiture-amount-paid-land-purchase.html</loc><lastmod>2021-11-13T16:15:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/re-opening-assessment-based-mistake-opinion-bad-law.html</loc><lastmod>2021-11-13T16:15:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itat-quashes-ex-parte-assessment-notice-hearing-assessee.html</loc><lastmod>2021-11-13T16:15:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/bonus-commission-paid-directors-r-agreements-within-company-law-limits-allowable.html</loc><lastmod>2021-11-13T16:14:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/material-collected-assessee-ao-provide-opportunity-cross-examination.html</loc><lastmod>2021-11-13T16:14:39+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-54ec-deduction-eligible-investment-bonds-6-months-transfer.html</loc><lastmod>2021-11-13T16:14:19+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itat-reprimands-officers-delaying-tactics-pandemic-rejects-adjournment-request.html</loc><lastmod>2021-11-13T16:14:05+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/gift-treated-unexplained-cash-credit-section-68-merely-based-doubts.html</loc><lastmod>2021-11-13T16:10:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/audited-books-rejected-casual-manner.html</loc><lastmod>2021-11-13T16:10:02+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/notice-issued-officer-jurisdiction-assessee-null-void.html</loc><lastmod>2021-11-13T16:09:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/revision-order-cit-invalid-ao-view-transactions-genuine.html</loc><lastmod>2021-11-13T16:09:26+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/csr-expenses-incurred-donations-trusts-eligible-deduction.html</loc><lastmod>2021-11-13T16:01:02+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/amendment-section-43b-finance-act-2021-applicable-prospectively.html</loc><lastmod>2021-11-13T16:00:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tds-deductible-monitoring-fees-interest-paid-deg-bank-indo-german-dtaa.html</loc><lastmod>2021-11-13T16:00:30+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessee-published-bona-fide-mistake-registering-local-authority-instead-aop.html</loc><lastmod>2021-11-13T15:59:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/order-passed-jurisdiction-invalid.html</loc><lastmod>2021-11-13T15:57:15+05:30</lastmod></url><url><loc>https://taxguru.in/finance/forwarding-documents-immediately-ed-aa-order-freezing-passed-pml-rules.html</loc><lastmod>2021-11-13T15:56:04+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/education-cess-being-capital-personal-expenditure-allowable-deduction-section-37.html</loc><lastmod>2021-11-13T15:54:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/amount-lying-stale-draft-account-treated-income.html</loc><lastmod>2021-11-13T15:51:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/surplus-deficit-shareholders-account-aggregated-policyholders-account.html</loc><lastmod>2021-11-13T15:50:40+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/writ-maintainable-alternative-remedy-examining-recordsfacts-mis-match.html</loc><lastmod>2021-11-13T15:48:19+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/liability-ensuring-keyword-infringement-trademark-lies-google.html</loc><lastmod>2021-11-13T15:35:39+05:30</lastmod></url><url><loc>https://taxguru.in/custom-duty/cbic-launches-online-digital-application-scheduling-examination-cargo-traders.html</loc><lastmod>2021-11-13T14:57:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/cit-pandavapurasahakara-sakkare-kharkane-1992-198-itr-690.html</loc><lastmod>2021-11-13T13:04:43+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/provision-declared-unconstitutional-brought-life-mere-administrative-instructions.html</loc><lastmod>2021-11-13T13:04:37+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/credit-tds-denied-deductee-payment-deductor.html</loc><lastmod>2021-11-13T13:04:27+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/revenue-recover-demand-extent-tds-deducted-payment-deductor.html</loc><lastmod>2021-11-13T13:04:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/requirement-of-clubbing-of-turnover-for-the-purpose-of-section-44ab-in-case-assessee-is-carrying-on-more-than-one-business.html</loc><lastmod>2021-11-13T13:04:04+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/pf-esi-paid-31st-march-filing-return-allowable.html</loc><lastmod>2021-11-13T13:03:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ppf-act-need-to-be-amended-to-increase-the-investment-limit-to-rs-100000.html</loc><lastmod>2021-11-13T13:03:33+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-240-of-the-it-act-1961-cast-obligation-on-the-revenue-to-effect-the-refund.html</loc><lastmod>2021-11-13T13:03:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/karnataka-high-court-rules-on-withholding-tax-obligation-for-non-resident-payments.html</loc><lastmod>2021-11-13T13:02:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/applicability-of-tds-on-payment-made-for-purchase-of-software-from-non-residents.html</loc><lastmod>2021-11-13T13:02:32+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/s-195-201-liability-cannot-be-avoided-on-ground-of-non-taxability-of-recipient.html</loc><lastmod>2021-11-13T13:02:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/scope-of-appeal-under-section-248-can-never-be-beyond-scope-of-examination-of-nature-of-obligation-under-section-1952-cast-on-a-resident-payer.html</loc><lastmod>2021-11-13T13:02:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/applicability-of-interest-us-234b-or-234c-on-taxable-profitbook-profit-computed-under-section-115ja.html</loc><lastmod>2021-11-13T13:01:50+05:30</lastmod></url><url><loc>https://taxguru.in/service-tax/application-rectification-filed-6-months-date-order-tribunal.html</loc><lastmod>2021-11-13T13:01:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/the-assessing-authority-cannot-act-on-the-dictates-of-the-commissioner-to-reopen-the-concluded-assessment.html</loc><lastmod>2021-11-13T13:01:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/where-the-company-constructed-the-super-structure-on-the-land-out-of-its-own-funds-the-rents-therefrom-have-to-be-assessed-in-the-hands-of-the-company-and-not-the-shareholders-even-if-the-land-was-o.html</loc><lastmod>2021-11-13T13:01:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/amount-paid-for-compounding-an-offence-can-never-be-an-amount-in-nature-of-expenditure-which-can-qualify-for-deduction-us-371.html</loc><lastmod>2021-11-13T13:01:12+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/second-hand-machinery-purchased-for-use-as-spare-parts-for-existing-old-machineries-has-to-be-considered-as-an-allowable-expenditure-on-revenue-side.html</loc><lastmod>2021-11-13T13:00:33+05:30</lastmod></url><url><loc>https://taxguru.in/custom-duty/cbic-removes-levy-add-medium-density-fiberboard.html</loc><lastmod>2021-11-13T12:58:50+05:30</lastmod></url><url><loc>https://taxguru.in/service-tax/a-del-credere-agent-is-not-liable-to-pay-service-tax-in-respect-of-service-rendered-by-it-prior-to-16-6-2005.html</loc><lastmod>2021-11-13T12:58:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/technical-assistance-and-technical-know-how-received-by-an-indian-company-from-a-foreign-company-for-period-november-1998-to-december-2000-is-neither-taxable-us-6531-nor-us-66a-of-the-finance-a.html</loc><lastmod>2021-11-13T12:57:58+05:30</lastmod></url><url><loc>https://taxguru.in/service-tax/cestat-not-right-in-holding-that-the-service-provided-by-a-consignment-agent-not-covered-by-section-6525-of-the-finance-act.html</loc><lastmod>2021-11-13T12:57:52+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/activity-of-procuring-customers-for-foreign-principal-cannot-be-brought-within-scope-of-definition-of-cf-agent-us-6525-of-finance-act-1994.html</loc><lastmod>2021-11-13T12:56:56+05:30</lastmod></url><url><loc>https://taxguru.in/service-tax/maa-communications-bozell-ltd-vs-commissioner-of-service-tax-bangalore.html</loc><lastmod>2021-11-13T12:56:47+05:30</lastmod></url><url><loc>https://taxguru.in/custom-duty/seeks-impose-add-imports-untreated-fumed-silica-china-pr.html</loc><lastmod>2021-11-13T12:56:42+05:30</lastmod></url><url><loc>https://taxguru.in/rbi/prudential-norms-income-recognition-asset-classification-provisioning-pertaining-advances-clarifications.html</loc><lastmod>2021-11-13T12:56:15+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-371-of-income-tax-act-expenditure-incurred-for-imparting-technical-know-how-to-assessees-personnel-has-to-be-deducted-under-section-371-and-it-does-not-fall-under-section-35ab.html</loc><lastmod>2021-11-13T12:54:35+05:30</lastmod></url><url><loc>https://taxguru.in/rbi/auction-government-securities-non-competitive-bidding-facility-retail-investors.html</loc><lastmod>2021-11-13T12:53:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-194c-of-income-tax-act-does-not-stipulate-existence-of-a-written-contract-as-a-condition-precedent-for-payment-of-tds.html</loc><lastmod>2021-11-13T12:51:34+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/development-customized-software-works-contract-subject-levy-vat-karnataka-added-tax-act-2003.html</loc><lastmod>2021-11-13T12:50:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/54-benefit-denied-assessee-purchases-2-house-units.html</loc><lastmod>2021-11-13T12:50:10+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/declaration-158a-provide-immunity-payment-tax-due.html</loc><lastmod>2021-11-13T12:50:00+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mat-credit-adjusted-tds-prepaid-taxes-set-total-tax-liability-assessee-entitled-interest-244a-mat-credit.html</loc><lastmod>2021-11-13T12:47:37+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ao-deny-exemption-80ib10-commenting-assessees-claim.html</loc><lastmod>2021-11-13T12:47:30+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessee-claim-deduction-provision-warranty-contingent-liability.html</loc><lastmod>2021-11-13T12:46:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/lifting-corporate-veil-tax-sale-foreign-company-shares-nonresident-nonresident-foreign-holds-shares-indian-company.html</loc><lastmod>2021-11-13T12:44:26+05:30</lastmod></url><url><loc>https://taxguru.in/excise-duty/duty-tax-wrongly-paid-insistence-department-eligible-cenvat-credit.html</loc><lastmod>2021-11-13T12:44:13+05:30</lastmod></url><url><loc>https://taxguru.in/service-tax/restrictions-rule-7-cenvat-credit-rules-limiting-distribution-service-tax-credit-respect-unit-solely-ground-services-respect-unit.html</loc><lastmod>2021-11-13T12:44:02+05:30</lastmod></url><url><loc>https://taxguru.in/excise-duty/assessee-eligible-refund-duty-paid-inputs-manufacture-exported-goods.html</loc><lastmod>2021-11-13T12:43:52+05:30</lastmod></url><url><loc>https://taxguru.in/service-tax/transportation-service-employees-reach-factory-premises-home-input-service.html</loc><lastmod>2021-11-13T12:42:13+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/assessee-entered-agreement-clients-development-software-agreed-give-rights-claims-software-developed-contract-sale-software-contract-service-simplicitor.html</loc><lastmod>2021-11-13T12:41:52+05:30</lastmod></url><url><loc>https://taxguru.in/service-tax/cenvat-credit-transportation-charges-incurred-outward-transportation-goods-factory-gate.html</loc><lastmod>2021-11-13T12:40:17+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/delhi-govt-notifies-revised-minimum-wages-w-e-f-01-10-2021.html</loc><lastmod>2021-11-13T12:39:42+05:30</lastmod></url><url><loc>https://taxguru.in/rbi/rbi-retail-direct-scheme.html</loc><lastmod>2021-11-13T12:38:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/set-unabsorbed-depreciation-eligible-business-80ia4-income-noneligible-business.html</loc><lastmod>2021-11-13T12:37:29+05:30</lastmod></url><url><loc>https://taxguru.in/excise-duty/hc-decide-leviability-excise-duty-product-issue-pending-apex-court.html</loc><lastmod>2021-11-13T12:37:17+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/residential-status-period-stay-visit-india-deputation-excluded-hc.html</loc><lastmod>2021-11-13T12:37:05+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/irdai-cautioned-sla-sending-reminders-insured-delay-document-submission.html</loc><lastmod>2021-11-13T12:34:01+05:30</lastmod></url><url><loc>https://taxguru.in/service-tax/hc-stays-service-tax-payment-mining-lease-royalty.html</loc><lastmod>2021-11-13T12:27:42+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itr-software-allow-filing-return-despite-non-payment-tax.html</loc><lastmod>2021-11-13T12:27:31+05:30</lastmod></url><url><loc>https://taxguru.in/service-tax/service-tax-software-maintenance-services-prior-01-06-2007.html</loc><lastmod>2021-11-13T12:23:07+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/kvat-form-vat-240-treated-return-claiming-itc.html</loc><lastmod>2021-11-13T12:21:09+05:30</lastmod></url><url><loc>https://taxguru.in/custom-duty/duty-drawback-rejected-solely-lack-physical-verification.html</loc><lastmod>2021-11-13T12:20:58+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/speed-money-paid-cash-supported-documents-get-work-speedily-allowable.html</loc><lastmod>2021-11-13T12:20:44+05:30</lastmod></url><url><loc>https://taxguru.in/finance/hc-set-criminal-case-related-setting-bitcoin-atm.html</loc><lastmod>2021-11-13T12:20:08+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/foreign-exchange-loss-implementing-export-contract-speculative-loss-business-loss.html</loc><lastmod>2021-11-13T12:19:59+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/set-brought-business-loss-income-current-year-capital-gains.html</loc><lastmod>2021-11-13T12:19:40+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/gst-hc-allows-opportunity-personal-hearing.html</loc><lastmod>2021-11-13T12:19:26+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/order-passed-one-enactment-basis-levying-tax-enactment-tax-levy-points.html</loc><lastmod>2021-11-13T12:19:12+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/cgst-act-delay-condoned-expiry-30-plus-30-days-period.html</loc><lastmod>2021-11-13T12:19:03+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/notice-served-registered-post-properly-served-notice-section-138-n-i-act.html</loc><lastmod>2021-11-13T12:17:26+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/hc-orders-conditional-interim-releases-cash-seized-associates-d-k-shivkumar.html</loc><lastmod>2021-11-13T12:17:14+05:30</lastmod></url><url><loc>https://taxguru.in/custom-duty/limitation-applicable-refund-customs-duty-paid-excess.html</loc><lastmod>2021-11-13T12:17:04+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/karnataka-hc-guidelines-search-seizure-electronic-devices.html</loc><lastmod>2021-11-13T12:16:55+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/pink-fund-special-task-force-stakeholders-criminal-justice-system-remain-cognizant-delhi-police-standing-order-no-303-2019.html</loc><lastmod>2021-11-13T12:16:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/hc-explains-tax-rate-electricity-purchased-open-access-source.html</loc><lastmod>2021-11-13T12:15:19+05:30</lastmod></url><url><loc>https://taxguru.in/excise-duty/department-appeal-hc-tax-effect-rs-1-crore-maintainable.html</loc><lastmod>2021-11-13T12:14:46+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/absence-accrual-income-tds-deductible.html</loc><lastmod>2021-11-13T12:14:40+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/hc-grants-appellant-30-days-file-gst-tran-1.html</loc><lastmod>2021-11-13T12:06:44+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/hc-dismisses-income-tax-prosecution-launched-d-k-shivakumar.html</loc><lastmod>2021-11-13T12:06:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/hc-quashes-order-imposing-tax-royalty-adwords-program.html</loc><lastmod>2021-11-13T12:06:03+05:30</lastmod></url><url><loc>https://taxguru.in/company-law/tds-applicable-payment-lease-financial-amounts-lease-financial-companies.html</loc><lastmod>2021-11-13T12:05:46+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/provisions-ibc-overriding-effect-state-acts.html</loc><lastmod>2021-11-13T12:05:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/income-leasing-building-amenities-industrial-park-business-income.html</loc><lastmod>2021-11-13T12:05:15+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/horse-race-clubs-liable-pay-gst-commission-entire-bet-amount-rule-31a-3-cgst-rules-ultra-vires.html</loc><lastmod>2021-11-13T12:05:08+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/anti-competitive-agreements-cci-allowed-investigation-flipkart-amazon.html</loc><lastmod>2021-11-13T12:04:55+05:30</lastmod></url><url><loc>https://taxguru.in/service-tax/pre-show-cause-notice-consultation-assessee-complies-summons.html</loc><lastmod>2021-11-13T12:04:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/absence-supportings-hc-upheld-disallowance-expense-personal-credit-card-director.html</loc><lastmod>2021-11-13T12:00:52+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/penalty-imposed-lawful.html</loc><lastmod>2021-11-13T12:00:35+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/gst-return-filed-hc-order-be-treated-return-filed-time-best-judgment-assessment-order-sustainable.html</loc><lastmod>2021-11-13T12:00:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/it-deduction-claimed-section-153a-assessment-claimed-original-assessment-proceedings.html</loc><lastmod>2021-11-13T12:00:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-54-exemption-dependent-date-acquisition-payment.html</loc><lastmod>2021-11-13T12:00:04+05:30</lastmod></url><url><loc>https://taxguru.in/excise-duty/hc-explains-rules-related-change-excise-license-company-change-karnataka-excise-act-rules.html</loc><lastmod>2021-11-13T11:59:25+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/missing-report-competency-legal-aid-extended-disha-ravi.html</loc><lastmod>2021-11-13T11:59:17+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/karnataka-hc-dismisses-flipkarts-plea-challenging-cci-probe.html</loc><lastmod>2021-11-13T11:59:12+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/hc-allows-deduction-construction-houses-needy-persons.html</loc><lastmod>2021-11-13T11:58:52+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/hc-stays-order-levying-gst-commission-bet-amount-horse-races.html</loc><lastmod>2021-11-13T11:57:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/consultancy-services-independent-personal-services-context-dtaa-explained.html</loc><lastmod>2021-11-13T11:57:41+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/karnataka-hc-directs-gst-authorities-permit-filing-tran-1.html</loc><lastmod>2021-11-13T11:57:37+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/karnataka-hc-wipro-supplementary-3-per-cent-interest-deferred-tax-refund.html</loc><lastmod>2021-11-13T11:57:27+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/karnataka-high-court-quashes-provisional-attachment-bank-accounts-gst.html</loc><lastmod>2021-11-13T11:56:57+05:30</lastmod></url><url><loc>https://taxguru.in/goods-and-service-tax/karnataka-hc-swiggys-payment-investigation-considered-ascertained-tax-refund-allowed.html</loc><lastmod>2021-11-13T11:55:33+05:30</lastmod></url><url><loc>https://taxguru.in/company-law/hc-govt-vigil-rising-frauds-aadhaar-enrollment.html</loc><lastmod>2021-11-13T11:54:37+05:30</lastmod></url><url><loc>https://taxguru.in/sebi/checklist-voluntary-delisting-shares-stock-exchanges.html</loc><lastmod>2021-11-13T11:54:07+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/replication-subsequent-pleadings-civil-procedure-code-1908.html</loc><lastmod>2021-11-13T11:53:39+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/disallowing-finance-charges-allowed-earlier-years-needs-re-consideration-matter-remanded-back-ao.html</loc><lastmod>2021-11-13T11:53:32+05:30</lastmod></url><url><loc>https://taxguru.in/company-law/corporate-social-responsibility-csr-amendment-section-135.html</loc><lastmod>2021-11-13T11:53:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sum-received-holding-company-susidiary-scheme-approved-high-court-considered-slump-sale.html</loc><lastmod>2021-11-13T11:35:38+05:30</lastmod></url><url><loc>https://taxguru.in/dgft/dgft-certificate-origin-coo-dsc-issue.html</loc><lastmod>2021-11-13T11:26:33+05:30</lastmod></url><url><loc>https://taxguru.in/corporate-law/employees-provident-fund-epf.html</loc><lastmod>2021-11-13T11:23:49+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/leasehold-rights-are-eligible-for-depreciation.html</loc><lastmod>2021-11-12T17:49:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/depreciation-allowable-bot-assets-assessee-owner.html</loc><lastmod>2021-11-12T17:49:16+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/unsubstantiated-loose-sheets-considered-conclusive-evidence-addition.html</loc><lastmod>2021-11-12T17:48:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/unsubstantiated-material-pen-drive-considered-conclusive-evidence-additions.html</loc><lastmod>2021-11-12T17:48:26+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/54f-deduction-allowable-assessee-owns-ne-residential-house-date-transfer.html</loc><lastmod>2021-11-12T17:47:52+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/247-retirement-partner-tantamount-transfer.html</loc><lastmod>2021-11-12T17:47:27+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sec-54-expression-a-residential-house-interpreted-a-single-residential-unit.html</loc><lastmod>2021-11-12T17:46:57+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mere-subsequent-commercial-residential-property-benefit-us54f.html</loc><lastmod>2021-11-12T17:46:36+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mere-residential-subsequently-render-property-ineligible-benefit-section-54f.html</loc><lastmod>2021-11-12T17:45:58+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/capital-gains-taxable-basis-mere-signing-development-agreement.html</loc><lastmod>2021-11-12T17:45:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-54f-relief-remains-commercial-residential-house.html</loc><lastmod>2021-11-12T17:45:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/relationship-hospital-employee-depend-terms-contract-determine-192-194j-applicability.html</loc><lastmod>2021-11-12T17:44:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/willingness-developer-perform-obligations-ascertained-transfer-247v-rws-53a.html</loc><lastmod>2021-11-12T17:44:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-14a-investment-resulting-exempt-income-considered-disallowance-rule-8d2i.html</loc><lastmod>2021-11-12T17:44:11+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/reference-142a-exclusive-prerogative-ao.html</loc><lastmod>2021-11-12T17:43:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sec-292bb-operate-prospectively-curtails-assessee.html</loc><lastmod>2021-11-12T17:43:33+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/asset-side-of-balance-sheet-cannot-be-isolated-from-liability-side.html</loc><lastmod>2021-11-12T17:43:16+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-54f-exemption-denied-mere-delay-completion-construction.html</loc><lastmod>2021-11-12T17:42:33+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-54f-assessee-presumed-owner-property-purchases-minor-daughter-resources.html</loc><lastmod>2021-11-12T17:41:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/addition-deemed-dividend-confirmed-advance-property-contention-valid-absence-supporting.html</loc><lastmod>2021-11-12T17:41:27+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/2-discount-bsnl-franchisee-recharge-coupon-commission.html</loc><lastmod>2021-11-12T17:37:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/incentive-paid-bsnl-franchisee-trade-discount-commission-liable-tds.html</loc><lastmod>2021-11-12T17:36:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mere-tds-certificate-conclusive-evidennce-determining-nature-payments.html</loc><lastmod>2021-11-12T17:36:21+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/current-year-income-disturbed-account-difference-opening-balance.html</loc><lastmod>2021-11-12T17:35:26+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/deduction-section-10b-allowed-undertaking-business.html</loc><lastmod>2021-11-12T17:32:59+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/huf-treated-relative-562vi.html</loc><lastmod>2021-11-12T17:32:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/orders-263-passed-consideration-explanation-offered-assessee.html</loc><lastmod>2021-11-12T17:32:35+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/reopening-assessment-147-allowed-subsequent-change-law.html</loc><lastmod>2021-11-12T17:32:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/transactions-bank-accounts-consideration-assessment.html</loc><lastmod>2021-11-12T17:32:03+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/advance-received-termed-dividend-section-222e-accumulated-profits.html</loc><lastmod>2021-11-12T17:31:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tds-deductible-shipment-charges-paid-reimbursement-194c.html</loc><lastmod>2021-11-12T17:22:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/seizue-blank-cheques-search-treated-unexplained-investments-absence-additional-evidence.html</loc><lastmod>2021-11-12T17:22:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-proceedings-initiated-reasonable-complying-section-269s.html</loc><lastmod>2021-11-12T17:21:39+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-68-trade-credits-taxed-unexplained-cash-credit.html</loc><lastmod>2021-11-12T17:21:05+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/date-credit-books-actual-date-recording-credit-entry-determining-point-tds-deduction-liability.html</loc><lastmod>2021-11-12T17:20:49+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/view-assessing-officer-application-mind-prejudicial-interests-revenue-cit-initiate-revisionary-proceedings-263.html</loc><lastmod>2021-11-12T17:20:23+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/broken-period-interest-purchase-securities-allowable-revenue-expenditure-matters.html</loc><lastmod>2021-11-12T17:20:10+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/genuine-expenditure-paid-cash-disallowed-40-3.html</loc><lastmod>2021-11-12T17:19:42+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/charitable-activities-held-business-due-charge-fee-rendering-services.html</loc><lastmod>2021-11-12T17:19:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/forex-gains-eligible-deduction-10b.html</loc><lastmod>2021-11-12T17:19:08+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/functionally-companies-compared-transfer-pricing.html</loc><lastmod>2021-11-12T17:18:49+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/noncompliance-respect-hived-part-project-disentitle-deduction-section-80ib10.html</loc><lastmod>2021-11-12T17:18:26+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/3-shortage-certificate-customer-sufficient-claim-deduction.html</loc><lastmod>2021-11-12T17:16:00+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-54f-exemption-for-deposit-in-saving-account-instead-of-capital-gain-account-scheme.html</loc><lastmod>2021-11-12T17:15:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/education-society-claim-depreciation-respect-assets-cost-claimed-application.html</loc><lastmod>2021-11-12T17:14:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/for-claiming-deduction-us-54f-mere-bank-statement-showing-withdrawal-of-amount-is-not-sufficient.html</loc><lastmod>2021-11-12T17:14:23+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/payment-made-in-excess-of-rs-20000-should-be-allowed-if-made-in-business-exigency.html</loc><lastmod>2021-11-12T17:13:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/receipt-already-taxed-in-the-head-of-sub-contractor-cannot-be-disallowed-to-contractor-considering-same-as-inflated-expense.html</loc><lastmod>2021-11-12T17:13:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/property-deeming-provision-50c-considered-date-agreement-sale-itat.html</loc><lastmod>2021-11-12T17:12:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/additions-violating-principles-natural-justice-void-ab-initio.html</loc><lastmod>2021-11-12T17:12:23+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/voluntary-disclosure-does-not-release-assessee-from-mischief-of-penal-proceedings.html</loc><lastmod>2021-11-12T17:12:06+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-delayed-tds-charged-month-period-30-days.html</loc><lastmod>2021-11-12T17:11:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sec-10a-communication-cost-in-absence-of-profit-element-is-to-be-excluded-from-total-export-turnover.html</loc><lastmod>2021-11-12T17:10:59+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/amount-advanced-supply-materiallabour-treated-deemed-dividend-222e.html</loc><lastmod>2021-11-12T17:10:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/revenue-aggregated-determining-alp-software-development-services-sectors.html</loc><lastmod>2021-11-12T17:10:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/absence-supportings-addition-existing-house-treated-construction-house.html</loc><lastmod>2021-11-12T17:10:03+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/expenses-incurred-setup-business-existence-temporary-lull-allowable.html</loc><lastmod>2021-11-12T17:09:51+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/respect-nonrural-advances-provision-bad-debts-written-allowable-simultaneously.html</loc><lastmod>2021-11-12T17:09:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/trust-managing-liquid-solid-industrial-wastes-claim-section-11-exemptions.html</loc><lastmod>2021-11-12T17:09:29+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-271e-penalty-imposed-payment-purchases.html</loc><lastmod>2021-11-12T17:08:52+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/expenses-not-charged-to-pl-cannot-be-adjusted-to-income-in-tp-adjustment.html</loc><lastmod>2021-11-12T17:08:01+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessee-making-periodically-rbi-approved-royalty-payments-ae-tpo-justified-determining-alp-nil.html</loc><lastmod>2021-11-12T17:07:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-80ia-4-iii-deduction-approved-industrial-park-denied-cbdt-notifying-authority-impose-fresh-condition-itat.html</loc><lastmod>2021-11-12T17:07:03+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessment-completed-ao-relying-estimations-remanded-cit-reverify-aspects-estimation-relied.html</loc><lastmod>2021-11-12T17:06:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/50c-bonafide-transaction-alleged-higher-receipt-covered.html</loc><lastmod>2021-11-12T17:06:27+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mat-credit-calculated-surcharge-cess.html</loc><lastmod>2021-11-12T17:06:05+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sale-50c-adopted-deduction-54f.html</loc><lastmod>2021-11-12T17:05:39+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/income-letting-assessable-business-income-letting-assessees-primary-business-object.html</loc><lastmod>2021-11-12T17:05:23+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sum-received-restraining-use-ceased-trademark-non-taxable-capital-receipt.html</loc><lastmod>2021-11-12T17:04:44+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/client-creation-cost-intangible-asset-entitled-depreciation-25.html</loc><lastmod>2021-11-12T17:04:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-206aa-not-overrides-other-provisions-of-income-tax-act-1961.html</loc><lastmod>2021-11-12T17:01:57+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-2542-cannot-be-applied-to-seek-review-of-itat-order.html</loc><lastmod>2021-11-12T17:01:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/transfer-pricing-additions-eligible-exemption-10a.html</loc><lastmod>2021-11-12T17:01:27+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itat-special-bench-section-206aa-dissenting-view-tax-rate.html</loc><lastmod>2021-11-12T17:01:02+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/deduction-us-80ia4-eligible-on-lease-rental-income-from-open-yard.html</loc><lastmod>2021-11-12T17:00:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itat-on-commencement-of-business-of-metro-rail-project.html</loc><lastmod>2021-11-12T17:00:17+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/misappropriation-of-fund-cannot-be-ground-for-cancellation-of-trust-registration.html</loc><lastmod>2021-11-12T16:59:55+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/amount-paid-to-village-elders-to-help-settle-land-disputes-is-allowable.html</loc><lastmod>2021-11-12T16:59:39+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-on-fixed-deposits-received-by-society-from-bank-is-taxable.html</loc><lastmod>2021-11-12T16:59:12+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-penalty-for-mere-non-enclosure-of-audit-report-to-return-of-income.html</loc><lastmod>2021-11-12T16:55:42+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/compensation-paid-release-lease-hold-rights-created-ancestors-deductible-capital-gain-itat-hyderabad.html</loc><lastmod>2021-11-12T16:54:49+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sec-54-itat-allows-capital-gain-exemption-despite-investment-in-term-deposit-ac-instead-of-capital-gain-scheme-ac.html</loc><lastmod>2021-11-12T16:54:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-penalty-for-non-enclosure-of-audit-report-along-with-itr-in-absence-of-such-requirement.html</loc><lastmod>2021-11-12T16:54:12+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/deduction-us-54f-on-more-than-one-residential-flats-received-by-virtue-of-a-development-agreement-is-allowable.html</loc><lastmod>2021-11-12T16:53:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/hyderabad-cricket-association-allowed-to-claim-exemption-us-11.html</loc><lastmod>2021-11-12T16:53:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/shares-acquired-from-overseas-investors-are-also-foreign-exchange-assets-u-s-115e.html</loc><lastmod>2021-11-12T16:52:53+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/letting-of-marriage-cultural-hall-by-trust-is-not-a-commercial-activity-if-main-object-is-charity.html</loc><lastmod>2021-11-12T16:52:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/even-if-a-residential-house-consists-of-several-independent-units-deduction-u-s-54-54f-can-be-claimed.html</loc><lastmod>2021-11-12T16:51:46+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-194h-tds-not-applicable-bank-guarantee-commission.html</loc><lastmod>2021-11-12T16:51:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itat-restored-case-ao-regarding-tds-applicability-section-194a-financial-charges-paid-car-loan.html</loc><lastmod>2021-11-12T16:50:15+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sec-50c-not-applies-to-distress-sale-of-land-to-govt-company.html</loc><lastmod>2021-11-12T16:49:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-penalty-for-failure-to-get-books-audited-for-bonafide-belief-of-non-applicability-of-audit.html</loc><lastmod>2021-11-12T16:49:32+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/amendment-40aia-finance-act-2008-wef-142005.html</loc><lastmod>2021-11-12T16:49:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/re-assessment-merely-direction-superiors-invalid.html</loc><lastmod>2021-11-12T16:49:08+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/rental-income-inextricably-linked-with-setting-up-of-project-is-capital-receipt.html</loc><lastmod>2021-11-12T16:48:49+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/compounding-fee-for-permissible-deviation-of-building-plan-is-allowable.html</loc><lastmod>2021-11-12T16:48:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-292bb-cannot-cure-jurisdictional-error-time-barred-notice-cannot-be-deemed-as-valid.html</loc><lastmod>2021-11-12T16:48:04+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/itat-refuses-plea-of-wrong-legal-opinion-of-assessee-being-director-of-a-company.html</loc><lastmod>2021-11-12T16:47:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sect-40ba-will-not-be-attracted-in-absence-of-profit-or-remuneration-to-any-jv-member.html</loc><lastmod>2021-11-12T16:47:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/transfer-of-property-by-way-of-gpa-is-not-a-valid-transfer-so-no-capital-gain-arises.html</loc><lastmod>2021-11-12T16:47:10+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/share-transaction-via-stock-exchange-evidenced-by-brokers-note-not-bogus-unless-revenue-prove-otherwise.html</loc><lastmod>2021-11-12T16:46:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/explanation-to-section-164-for-determination-of-beneficiary-share.html</loc><lastmod>2021-11-12T16:45:15+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ao-has-no-jurisdiction-to-examine-constitutional-validity-of-any-act.html</loc><lastmod>2021-11-12T16:44:28+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/exemption-u-s-11-cannot-be-disallowed-in-toto-for-voluntary-donations.html</loc><lastmod>2021-11-12T16:43:52+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/date-transfer-jda-assessees-merely-entitled-specified-constructed-space.html</loc><lastmod>2021-11-12T16:43:33+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/allowances-received-by-mla-from-legislative-assembly-is-tax-exempt.html</loc><lastmod>2021-11-12T16:43:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/surcharge-and-cess-is-to-be-calculated-after-deducting-mat-credit-u-s-115jaa-from-tax-on-assessed-income.html</loc><lastmod>2021-11-12T16:43:00+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-on-fd-made-out-of-share-capital-under-constraint-is-capital-receipt.html</loc><lastmod>2021-11-12T16:42:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/deduction-u-s-80p-eligible-on-interest-earned-by-assessee-on-deposits-placed-with-sbi-by-sbi-officers-co-op-credit-society.html</loc><lastmod>2021-11-12T16:41:55+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessee-registered-under-stpi-as-a-100-eou-can-claim-deduction-u-s-10b-despite-non-approval-by-board-as-100-eou.html</loc><lastmod>2021-11-12T16:41:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/central-excise-duty-paid-in-cash-eligible-for-deduction.html</loc><lastmod>2021-11-12T16:40:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/when-company-not-started-its-core-activity-it-cannot-be-construed-that-it-had-commenced-its-business.html</loc><lastmod>2021-11-12T16:40:19+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/deemed-dividend-provision-attracted-on-loan-taken-to-pay-salary.html</loc><lastmod>2021-11-12T16:39:57+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-justified-on-additional-income-declared-after-discovery-of-the-same-by-assessing-officer.html</loc><lastmod>2021-11-12T16:39:44+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/surcharge-amp-cess-not-to-be-included-to-compute-tax-effect.html</loc><lastmod>2021-11-12T16:39:16+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/wealth-tax-on-land-ownership-of-which-was-in-dispute.html</loc><lastmod>2021-11-12T16:38:36+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/trade-association-established-for-serving-common-interest-of-a-particular-trade-eligible-for-registration-u-s-12aa.html</loc><lastmod>2021-11-12T16:38:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/all-apartments-received-under-development-agreement-would-become-one-house-for-claim-of-section-54f-54.html</loc><lastmod>2021-11-12T16:37:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/in-case-of-rejection-of-books-only-ao-can-made-addition-only-by-way-of-income-estimation.html</loc><lastmod>2021-11-12T16:37:08+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-disallowance-u-s-40aia-for-payment-to-resident-without-tds-if-he-paid-tax-on-such-income.html</loc><lastmod>2021-11-12T16:36:59+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/registration-u-s-12aa-cannot-be-cancelled-merely-because-collection-exceeds-threshold-limit-provided-u-s-215.html</loc><lastmod>2021-11-12T16:36:15+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/source-of-agricultural-income-cannot-be-denied-merely-for-non-depositing-of-same-in-bank-account.html</loc><lastmod>2021-11-12T16:35:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/reassessment-not-valid-if-time-to-issue-notice-u-s-1432-not-expired.html</loc><lastmod>2021-11-12T16:35:03+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/wealth-tax-not-payable-on-assets-already-sold-considered-in-capital-gain-tax.html</loc><lastmod>2021-11-12T16:34:35+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/multiple-houses-in-single-residential-complex-constitutes-a-residential-house-for-section-54-54f.html</loc><lastmod>2021-11-12T16:31:49+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-further-addition-if-books-are-rejected-and-ad-hoc-addition-been-made.html</loc><lastmod>2021-11-12T16:31:30+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-additional-income-disclosed-voluntarily-return-filed-response-section-153a-notice.html</loc><lastmod>2021-11-12T16:31:27+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/deduction-u-s-80-ia-allowable-on-amount-disallowed-u-s-43b.html</loc><lastmod>2021-11-12T16:31:11+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-69c-addition-bogus-purchases-itat-allows-10-disallowance.html</loc><lastmod>2021-11-12T16:30:51+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tds-on-execution-of-orders-by-one-of-the-constituents-of-jv.html</loc><lastmod>2021-11-12T16:30:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/loan-waiver-cannot-be-taxed-under-section-28iv.html</loc><lastmod>2021-11-12T16:30:16+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/absence-incriminating-material-search-addition-section-153a-assessment.html</loc><lastmod>2021-11-12T16:30:05+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-54f-deduction-not-allowable-if-purchase-new-property-not-concluded.html</loc><lastmod>2021-11-12T16:29:50+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mere-provision-not-eligible-for-adjustment-against-book-profit-it-must-be-ascertained-liability.html</loc><lastmod>2021-11-12T16:29:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tp-provision-for-bad-doubtful-debt-bad-debts-written-off-are-operating-expenses.html</loc><lastmod>2021-11-12T16:29:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-addition-for-gift-from-daughter-if-assessee-proves-identity-genuineness-creditworthiness.html</loc><lastmod>2021-11-12T16:29:04+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mat-provisions-u-s-section-115jb-not-applicable-sick-company.html</loc><lastmod>2021-11-12T16:28:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/gain-from-transfer-of-agricultural-land-cannot-be-taxed-despite-absence-of-agricultural-operations-on-such-land.html</loc><lastmod>2021-11-12T16:28:21+05:30</lastmod></url></urlset>
