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17T14:38:15+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/while-computing-income-from-house-property-only-deductions-as-enumerated-under-section-24-is-admissable.html</loc><lastmod>2018-11-17T14:38:02+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/service-tax-will-be-included-in-turnover-for-the-calculation-of-presumptive-profit.html</loc><lastmod>2018-11-17T14:37:44+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/there-is-no-requirement-that-there-has-to-be-a-registered-deed-of-conveyance-for-a-person-to-be-treated-as-an-owner-for-the-purpose-of-section-22.html</loc><lastmod>2018-11-17T14:37:36+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sustainability-of-addition-made-on-basis-of-surrender-by-the-assessee-itat-delhi.html</loc><lastmod>2018-11-17T14:36:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/allowability-of-provision-for-warranty-liability-claimed-by-a-product-seller.html</loc><lastmod>2018-11-17T14:36:04+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/income-under-each-head-has-to-be-computed-only-after-considering-the-income-from-various-sources-under-the-same-head.html</loc><lastmod>2018-11-17T14:34:42+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/specification-of-agricultural-lands-which-fall-outside-scope-of-capital-asset.html</loc><lastmod>2018-11-17T14:34:30+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/limitation-period-for-passing-order-us-201-of-it-act-in-absence-of-any-express-provision-in-act.html</loc><lastmod>2018-11-17T14:34:02+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-us-2711c-of-it-act-can-not-be-imposed-for-mistake-in-calculation-of-deduction-if-assessee-furnished-all-the-details.html</loc><lastmod>2018-11-17T14:33:03+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/technical-job-done-by-the-engineers-cannot-be-said-to-be-in-the-nature-of-executive-job.html</loc><lastmod>2018-11-17T14:32:42+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-income-from-banks-on-fixed-deposits-not-necessarily-income-from-other-sources.html</loc><lastmod>2018-11-17T14:31:55+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-195-of-it-act-1961-is-applicable-even-when-deductee-is-a-foreign-company-and-assessed-in-india-due-to-its-business-presence-in-india.html</loc><lastmod>2018-11-17T14:31:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-us-2711c-can-not-be-imposed-on-the-basis-of-routine-general-presumptions.html</loc><lastmod>2018-11-17T14:31:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/estimated-expenditure-towards-warranty-is-allowable.html</loc><lastmod>2018-11-17T14:31:15+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/a-view-contrary-to-the-earlier-view-taken-by-the-assessing-officer-while-completing-the-original-assessment-amounts-to-change-of-opinion.html</loc><lastmod>2018-11-17T14:31:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/concessional-ticket-to-travel-agents-cannot-be-termed-as-commission.html</loc><lastmod>2018-11-17T14:30:59+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/time-limit-of-us-149-3-not-applicable-to-voluntary-agents-itat-mumbai-special-bench.html</loc><lastmod>2018-11-17T14:30:59+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/term-loan-waiver-availed-by-the-assessee-is-not-assessable-income.html</loc><lastmod>2018-11-17T14:30:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/deduction-under-section-80-1a1b-of-it-act-can-not-be-disallowed-for-running-a-new-unit-with-some-plants-machineries-taken-on-hire.html</loc><lastmod>2018-11-17T14:30:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessing-officer-cannot-change-nature-and-character-of-income-under-section-1431-of-it-act-1961.html</loc><lastmod>2018-11-17T14:30:01+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/disallowance-of-claim-cannot-automatically-lead-to-the-conclusion-that-there-was-concealment-of-income-under-section-2711c-itat-new-delhi.html</loc><lastmod>2018-11-17T14:29:51+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/capital-expenditure-on-scientific-research-has-to-be-in-connection-with-the-assessees-business-to-be-allowable-under-section-35-of-it.html</loc><lastmod>2018-11-17T14:29:30+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/initiation-of-reassessment-under-section-148-of-the-income-tax-act-cannot-be-declared-invalid-if-any-of-the-reasons-taken-by-the-ao-sustainable.html</loc><lastmod>2018-11-17T14:29:29+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/allowability-of-deduction-under-section-80-ia-of-it-act-against-income-derived-from-inland-container-depot-icd-itat-delhi.html</loc><lastmod>2018-11-17T14:29:17+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/high-court-interference-would-be-justified-only-if-it-appears-that-the-conclusions-made-by-itat-palpably-perverse.html</loc><lastmod>2018-11-17T14:29:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/if-the-own-funds-are-not-sufficient-to-cover-interest-free-advances-a-proportionate-disallowance-only-can-be-made-itat-mumbai.html</loc><lastmod>2018-11-17T14:28:44+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tds-on-foreign-salary-is-reqd-to-be-deducted-even-though-assessee-is-not-the-payer.html</loc><lastmod>2018-11-17T14:28:35+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/wilful-concealment-is-not-an-essential-ingredient-for-attracting-penalty-under-section-2711c-of-it-act-itat-mumbai.html</loc><lastmod>2018-11-17T14:28:05+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/principle-of-mutuality-where-the-income-of-the-mutual-concern-is-the-contributions-received-from-its-contributors.html</loc><lastmod>2018-11-17T14:26:52+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/receipt-share-application-money-loan-deposit.html</loc><lastmod>2018-11-17T14:25:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/morgan-stanley-advantage-services-pvt-ito-itat-mumbai.html</loc><lastmod>2018-11-17T14:25:14+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessment-can-not-be-reopened-for-change-of-opinion-us-147-of-the-income-tax-act-1961.html</loc><lastmod>2018-11-17T14:24:37+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/limitation-of-time-is-not-a-determining-factor-in-matters-relating-to-remission-or-cessation-of-liabilities.html</loc><lastmod>2018-11-17T14:24:23+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/when-a-resident-can-be-treated-as-an-agent-of-a-non-resident-us-163-of-it-act-1961.html</loc><lastmod>2018-11-17T14:24:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/contract-for-sale-of-goods-will-not-be-covered-within-ambit-of-section-194c-of-income-tax-act-1961.html</loc><lastmod>2018-11-17T14:23:21+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ao-must-have-some-definite-evidence-to-refuse-the-assessees-claim-or-evidence-or-explanation.html</loc><lastmod>2018-11-17T14:23:14+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-to-partners-is-allowable-even-if-there-is-no-book-profit.html</loc><lastmod>2018-11-17T14:22:14+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/notional-benefit-will-not-form-part-of-actual-rent-received-as-contemplated-by-section-231b-of-it-act.html</loc><lastmod>2018-11-17T14:22:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/reassessment-on-ground-of-allowance-of-excess-deduction-on-incentives-of-depb-us-80hhc.html</loc><lastmod>2018-11-17T14:21:55+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/year-of-taxability-on-transfer-of-lease-hold-rights-of-immovable-property.html</loc><lastmod>2018-11-17T14:21:42+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/onus-for-proving-gifts-as-genuine-is-on-assessee-but-same-is-not-fixed-itat.html</loc><lastmod>2018-11-17T14:21:32+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/sharing-of-knowledge-shall-not-be-called-as-consulting-engineering-service-when-expertise-acquired-by-a-concern-is-also-used-for-its-own-benefit-along-with-others.html</loc><lastmod>2018-11-17T14:21:23+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/profit-on-transfer-of-indira-vikas-patras-before-maturity-is-capital-gain-and-tax-is-chargeable.html</loc><lastmod>2018-11-17T14:20:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/determination-of-residential-status-of-assessee-not-resident-in-india-in-9-out-of-10-previous-years.html</loc><lastmod>2018-11-17T14:20:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/applicability-of-explanation-to-section-73-of-it-act-in-case-of-assessee-having-incurred-loss-in-trading-of-shares-itat-ahemdabad.html</loc><lastmod>2018-11-17T14:19:49+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/when-information-available-in-public-domain-is-not-sufficient-to-make-the-comparisons-possible-then-some-approximations-and-reasonable-assumptions-are-to-be-made.html</loc><lastmod>2018-11-17T14:19:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/space-leasing-income-with-services-and-facilities-will-be-business-income.html</loc><lastmod>2018-11-17T14:19:17+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/condition-precedent-for-invoking-provisions-of-section-142a-of-it-act-itat-new-delhi.html</loc><lastmod>2018-11-17T14:19:10+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-for-concealment-can-not-be-imposed-automatically-for-disallowance-of-deduction.html</loc><lastmod>2018-11-17T14:18:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/prerequisite-of-section-12aa-of-it-act-for-rejection-of-registration-of-a-trust.html</loc><lastmod>2018-11-17T14:18:10+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/condition-precedent-for-claiming-deduction-under-section-42-of-it-act-itat-ahemdabad.html</loc><lastmod>2018-11-17T14:18:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-can-not-be-imposed-for-non-deduction-of-tds-if-assessee-was-prohibited-by-reasonable-cause.html</loc><lastmod>2018-11-17T14:18:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/disallowance-of-excise-duty-if-any-to-be-made-under-section-145a-2.html</loc><lastmod>2018-11-17T14:17:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessment-can-not-be-reopened-merely-on-the-ground-of-change-of-opinion-of-assessing-officer.html</loc><lastmod>2018-11-17T14:17:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/all-expenses-need-to-be-considered-in-computing-profits-and-gains-of-an-eligible-business-under-section-80-ia80-1b-of-it-act-1961.html</loc><lastmod>2018-11-17T14:16:50+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mat-credit-should-be-allowed-before-calculating-interest-us-234b-and-234c-of-the-income-tax-act-1961.html</loc><lastmod>2018-11-17T14:16:49+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-free-loan-from-a-non-relative-is-not-liable-to-tax.html</loc><lastmod>2018-11-17T14:16:36+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/estimated-expenditure-towards-warranty-is-allowable-us-37-1-sc.html</loc><lastmod>2018-11-17T14:15:28+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/foreseeable-losses-computed-accounting-standard-7-allowable.html</loc><lastmod>2018-11-17T14:12:37+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/tribunal-is-not-competent-to-recall-its-previous-order-and-re-write-the-same-again-and-reverse-the-earlier-decision-taken-on-merit.html</loc><lastmod>2018-11-17T14:12:00+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/applicability-of-section-194c-of-it-act-qua-film-financing-arrangement-containing-provision-of-recovery-of-advancesloans-with-interest.html</loc><lastmod>2018-11-17T14:11:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/if-partner-used-club-membership-taken-in-his-own-name-for-business-purpose-then-club-subscription-paid-by-firm-is-allowable.html</loc><lastmod>2018-11-17T14:10:29+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/allowability-of-expenses-claimed-by-psu-on-direct-operationsgrants.html</loc><lastmod>2018-11-17T14:10:23+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/the-commissioner-of-income-tax-cannot-assume-jurisdiction-where-the-existence-of-two-views-is-obvious.html</loc><lastmod>2018-11-17T14:09:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/taxability-of-receipts-from-transfer-of-marketing-rights-and-non-compete-fee.html</loc><lastmod>2018-11-17T14:08:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/deduction-us-80-ib10-need-to-be-given-proportionally-if-a-few-residential-units-are-exceeding-the-built-up-area-of-1500-sq-ft-prescribed-by-section.html</loc><lastmod>2018-11-17T14:08:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/settlement-applications-not-disposed-for-reasons-not-attributable-to-the-applicant-cannot-be-treated-as-having-abated.html</loc><lastmod>2018-11-17T14:07:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/expenditure-on-convertible-debentures-is-deductible.html</loc><lastmod>2018-11-17T14:07:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/deduction-us-80-ib-of-it-act-in-respect-of-housing-project-and-its-allowability.html</loc><lastmod>2018-11-17T14:06:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/provision-for-warranty-under-section-37-of-it-act-1961-is-allowable-if-in-past-defects-were-there-in-products-sc.html</loc><lastmod>2018-11-17T14:05:51+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/notice-us-1481-of-it-act-when-a-valid-return-was-pending-assessment.html</loc><lastmod>2018-11-17T14:04:37+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-earned-on-bank-deposits-received-from-clients-is-business-income.html</loc><lastmod>2018-11-17T14:03:57+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/dharamendra-textiles-case-cannot-be-said-to-hold-that-section-11ac-would-apply-to-every-case-of-non-payment-or-short-payment-of-duty.html</loc><lastmod>2018-11-17T14:02:52+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mere-citing-of-law-laid-down-by-sc-before-tribunal-and-non-application-of-same-cannot-be-said-mistake-apparent-from-the-record.html</loc><lastmod>2018-11-17T14:02:32+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mere-reference-of-assessees-name-in-the-statement-under-section-1324-is-not-sufficient-to-invoke-the-proceedings-under-section-158bd.html</loc><lastmod>2018-11-17T14:01:17+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/remuneration-to-partner-should-be-authorised-by-partnership-deed-but-quantification-not-necessary.html</loc><lastmod>2018-11-17T13:59:02+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/initial-burden-lies-on-the-assessee-to-prove-the-genuineness-of-the-purchases.html</loc><lastmod>2018-11-17T13:57:26+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/addition-cant-be-made-based-on-search-seizure-action-taken-against-a-third-party-without-categorical-finding-that-the-search-material-pertains-to-the-assessee.html</loc><lastmod>2018-11-17T13:55:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/balancing-charge-is-not-chargeable-to-tax-supreme-court.html</loc><lastmod>2018-11-17T13:54:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/statutory-date-for-fmv-of-a-property-cannot-be-substituted-with-a-subsequent-conversion-date-by-issuing-notification.html</loc><lastmod>2018-11-17T13:54:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/salary-paid-in-cash-to-employees-posted-at-rigs-for-more-then-15days-can-not-be-disallowed.html</loc><lastmod>2018-11-17T13:51:32+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/a-supporting-manufacturer-entitled-to-claim-deduction-us-80hhc-1a-on-the-basis-of-disclaimer-certificate-of-export-house.html</loc><lastmod>2018-11-17T13:15:03+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/validity-of-notice-issued-by-ao-us-148-pursuant-to-directions-of-cit-us-263-of-it-act-1961.html</loc><lastmod>2018-11-17T13:14:30+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/furnishing-bank-guarantee-cannot-be-equated-with-actual-payment-under-section-43b-of-it-act.html</loc><lastmod>2018-11-17T13:14:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/charter-ship-hire-payments-not-royalty-within-the-meaning-of-section-9-of-it-act.html</loc><lastmod>2018-11-17T13:13:27+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/transfer-fees-received-coop-hsg-soc-members-byelaws-government-directions-exempt.html</loc><lastmod>2018-11-17T13:12:03+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/status-of-the-local-authority-cannot-be-denied-for-the-reason-that-members-of-the-assessee-mandi-parishad-not-elected.html</loc><lastmod>2018-11-17T13:11:32+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/mere-enquiry-about-any-loangift-does-not-tantamount-to-detection-of-concealment-of-income-us-2711c-of-it-act-1961.html</loc><lastmod>2018-11-17T13:10:30+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/rectification-of-order-passed-by-tribunal-under-section-2542-of-it-act-1961.html</loc><lastmod>2018-11-17T13:08:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/income-cannot-be-assessed-as-income-from-house-property-just-because-income-is-attached-to-immovable-property.html</loc><lastmod>2018-11-17T13:07:56+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/s-14a-disallowance-to-be-made-even-if-no-tax-free-income-special-bench-delhi.html</loc><lastmod>2018-11-17T13:07:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/new-unit-must-have-separate-and-independent-identity-if-set-up-by-a-company-which-is-already-running-an-industrial-unit-to-claim-benefit-us-section-80-1b2i.html</loc><lastmod>2018-11-17T13:07:19+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/depreciation-on-discarded-machinery-allowable-if-used-for-business-purposes-in-earlier-years.html</loc><lastmod>2018-11-17T13:04:19+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/huf-cant-claim-deduction-us-54f-for-property-purchased-by-individual-in-his-individual-capacity.html</loc><lastmod>2018-11-17T13:03:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/only-profit-on-sale-of-depb-required-to-be-considered-for-calculation-of-deduction-us-80hhc.html</loc><lastmod>2018-11-17T13:00:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-having-commercial-nature-and-paid-in-the-normal-course-business-is-allowable.html</loc><lastmod>2018-11-17T12:59:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/loss-on-purchase-and-sale-of-units-of-mutual-fund-cannot-be-treated-as-speculation-loss.html</loc><lastmod>2018-11-17T12:58:36+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/trade-advance-given-to-give-effect-to-a-commercial-transaction-can-not-be-treated-as-deemed-dividend.html</loc><lastmod>2018-11-17T12:58:12+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/a-transaction-cannot-be-held-bogus-for-the-mere-fact-that-assets-sold-by-assessee-if-not-found-with-buyer.html</loc><lastmod>2018-11-17T12:57:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/allowability-of-expenses-towards-penalty-and-damages-in-compensatory-nature.html</loc><lastmod>2018-11-17T12:55:57+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/if-part-of-company-business-is-deal-in-shares-then-all-types-of-transactions-whether-delivery-based-or-non-delivery-based-will-be-treated-as-speculative-transactions.html</loc><lastmod>2018-11-17T12:54:39+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/futures-options-are-speculative-transactions-us-435-s-43-5d-is-not-retrospective.html</loc><lastmod>2018-11-17T12:52:46+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/validity-of-levy-of-penalty-for-not-furnishing-the-return-of-income-within-the-prescribed-time.html</loc><lastmod>2018-11-17T12:52:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessee-maintaining-books-of-accounts-only-can-claim-deductions-allowances-and-rebates-provided-in-the-statute.html</loc><lastmod>2018-11-17T12:52:15+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/state-govt-undertakings-do-not-need-cod-clearance.html</loc><lastmod>2018-11-17T12:52:03+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/even-best-judgment-assessment-cannot-be-made-without-giving-opportunity-of-being-heard-has-to-be-given-to-assessee.html</loc><lastmod>2018-11-17T12:51:37+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/brokerage-paid-on-renting-of-property-not-allowable-us-23-and-24-of-the-income-tax-act.html</loc><lastmod>2018-11-17T12:50:57+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessee-can-not-claim-indexation-benefit-on-indira-vikas-patra-ivp-on-receipt-of-payment-of-the-same.html</loc><lastmod>2018-11-17T12:50:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/depreciation-on-transfer-of-investment-from-available-for-sale-afs-to-held-to-maturity-htm-category-by-banks.html</loc><lastmod>2018-11-17T12:50:42+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/not-allowing-cross-examination-is-procedural-defect-and-will-not-make-an-assessment-null-and-void.html</loc><lastmod>2018-11-17T12:49:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/cashless-esop-benefits-are-not-taxable-itat-mumbai.html</loc><lastmod>2018-11-17T12:49:01+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/depb-and-duty-drawback-are-not-eligible-for-deduction-us-80-ib.html</loc><lastmod>2018-11-17T12:47:27+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/aar-on-tax-rate-applicable-to-a-foreign-company-on-ltcg-accruing-to-it-on-sale-of-shares-in-indian-company.html</loc><lastmod>2018-11-17T12:47:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/allowability-of-deduction-us-33ac-to-the-assessee-using-shipsbarges-owned-by-the-third-party.html</loc><lastmod>2018-11-17T12:46:35+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/in-determining-head-for-profitloss-on-sale-of-shares-intention-of-assessee-also-need-to-be-look-into.html</loc><lastmod>2018-11-17T12:46:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/for-proving-a-gift-to-be-genuine-assessee-need-to-prove-existence-of-natural-love-and-affection.html</loc><lastmod>2018-11-17T12:45:54+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-260a-authorizes-the-high-court-to-hear-an-appeal-only-when-substantial-question-of-law-is-involved.html</loc><lastmod>2018-11-17T12:45:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/derivatives-in-which-underlying-asset-is-shares-will-fall-within-the-meaning-of-commodity-used-in-sec-435-of-the-act.html</loc><lastmod>2018-11-17T12:44:17+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/if-assessee-able-to-cure-the-defect-in-the-return-then-it-will-be-valid-return-otherwise-it-will-be-invalid.html</loc><lastmod>2018-11-17T12:43:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/two-separate-agreements-to-purchase-a-flat-having-two-separate-numbers-do-not-mean-that-they-are-two-residential-units.html</loc><lastmod>2018-11-17T12:43:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-145a-have-disabled-the-assessee-from-frequently-changing-the-method-of-valuation-of-the-stocks.html</loc><lastmod>2018-11-17T12:42:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/assessability-of-winnings-from-lottery-from-sikkim.html</loc><lastmod>2018-11-17T12:42:24+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-143-read-with-sections-234a-to-234c-of-the-income-tax-act-1961-and-a.html</loc><lastmod>2018-11-17T12:42:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/depreciation-on-goodwill-is-allowable-under-the-income-tax-act-1961.html</loc><lastmod>2018-11-17T12:42:03+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/loan-waived-by-lender-is-not-taxable-in-the-hand-of-borrower.html</loc><lastmod>2018-11-17T12:41:34+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/issue-decided-on-merit-cannot-be-construed-as-decided-on-the-basis-of-mistake-apparent-from-the-record.html</loc><lastmod>2018-11-17T12:41:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/revision-under-section-263-of-it-act-1961-is-not-reassessment.html</loc><lastmod>2018-11-17T12:40:53+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/judgement-holding-s-43b-f-leave-encashment-as-unconstitutional-stayed.html</loc><lastmod>2018-11-17T12:40:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/interest-under-section-234a-b-and-c-are-mandatory-in-nature-and-no-discretion-is-vested-in-the-assessing-officer.html</loc><lastmod>2018-11-17T12:40:21+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/payment-made-in-cash-for-purchase-from-local-producers-either-directly-or-through-their-agents-and-disallowance-of-expense-us-40a3.html</loc><lastmod>2018-11-17T12:40:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/in-mercantile-method-of-accounting-allowability-of-expenditure-depend-on-liability-to-pay.html</loc><lastmod>2018-11-17T12:40:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/recognition-can-not-be-denied-us-80g-5-only-on-the-ground-that-the-particulars-of-donors-are-not-provided-by-institution-or-fund.html</loc><lastmod>2018-11-17T12:39:13+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/principle-of-mutuality-is-applicable-in-cases-where-there-is-a-complete-identity-between-the-contributors-and-the-participators.html</loc><lastmod>2018-11-17T12:38:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/liability-can-not-be-added-to-income-just-because-they-are-old-or-not-proved-genuine.html</loc><lastmod>2018-11-17T12:37:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/high-court-has-no-power-to-condone-delay-in-filing-the-appeal.html</loc><lastmod>2018-11-17T12:37:25+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/web-designing-hosting-capital-or-revenue-expenditure.html</loc><lastmod>2018-11-17T12:35:50+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/deduction-us-80hhf-available-on-sale-not-on-production-or-mere-allotment.html</loc><lastmod>2018-11-17T12:35:37+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/an-order-passed-without-discussion-is-liable-for-reopening.html</loc><lastmod>2018-11-17T12:34:45+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/losses-could-not-be-ignored-in-determining-the-applicability-of-exception-clause-of-explanation-to-section-73.html</loc><lastmod>2018-11-17T12:34:21+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/taxability-of-sale-proceed-of-assets-purchased-before-introduction-of-block-concept-and-sale-thereafter.html</loc><lastmod>2018-11-17T12:33:22+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/applicability-of-minimum-alternate-tax-on-revaluation-reserve-credited-to-profit-and-loss-account.html</loc><lastmod>2018-11-17T12:31:49+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-addition-can-be-made-on-the-basis-of-mere-statement-recorded-during-survey.html</loc><lastmod>2018-11-17T12:31:27+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/provision-of-limitation-act-1963-not-applicable-to-limitation-period-specified-for-filing-appeal-under-section-260a-2-of-the-income-tax-act-1961.html</loc><lastmod>2018-11-17T12:30:44+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/future-option-income-fo-can-not-be-set-off-against-speculation-loss.html</loc><lastmod>2018-11-17T12:30:38+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/depreciation-allowable-even-if-asset-not-used-at-all-for-entire-year-mumbai-high-court.html</loc><lastmod>2018-11-17T12:30:04+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/it-exemption-us-11-cannot-be-denied-merely-on-the-grounds-that-the-assessee-serves-alcohol-in-the-club.html</loc><lastmod>2018-11-17T12:29:08+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/ayurvedic-doctor-can-claim-deduction-under-section-80r-even-if-he-was-not-having-permission-to-practice-in-foreign-country.html</loc><lastmod>2018-11-17T12:28:16+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/co-operative-credit-society-is-not-a-co-operative-bank-and-not-entitled-to-any-deduction-under-section-80p2ai-as-a-bank.html</loc><lastmod>2018-11-17T12:27:19+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/renovation-expenses-incurred-on-leased-premises-and-allowability-of-same-as-revenue.html</loc><lastmod>2018-11-17T12:26:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/payments-made-to-retiring-partners-not-allowable-as-it-is-application-of-firms-income.html</loc><lastmod>2018-11-17T12:25:20+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/if-assessee-has-no-enforceable-right-to-receive-interest-then-there-can-not-be-accrual-of-income.html</loc><lastmod>2018-11-17T12:21:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/leviability-of-penalty-under-section-271d-if-assessee-have-reasonable-cause-for-borrowing-in-violation-of-section-269ss.html</loc><lastmod>2018-11-17T12:20:28+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/undisclosed-income-of-the-partnership-firm-can-not-be-assessed-in-the-hand-of-the-partners.html</loc><lastmod>2018-11-17T12:19:43+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/levy-of-penalty-under-section-158bfa-2-on-undisclosed-income-returned-for-non-payment-of-tax-thereon.html</loc><lastmod>2018-11-17T12:19:07+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/applicability-of-tds-on-payment-made-to-legal-advisors-at-hongkong.html</loc><lastmod>2018-11-17T12:18:18+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/satisfaction-of-the-ao-and-determination-of-expenditure-in-relation-to-income-which-is-not-includible-in-total-income.html</loc><lastmod>2018-11-17T12:17:14+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-penalty-under-expl-7-to-s-271-1-c-for-bona-fide-transfer-pricing-adjustments.html</loc><lastmod>2018-11-17T12:15:29+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/burden-to-prove-identity-creditworthiness-and-genuineness-of-cash-credits-under-section-68-of-it-act.html</loc><lastmod>2018-11-17T12:15:17+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/true-basis-of-depreciation-allowance-is-the-character-of-the-asset-not-the-description-of-the-same.html</loc><lastmod>2018-11-17T12:12:48+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/change-of-method-of-valuation-of-closing-stock-allowed-if-such-change-is-bona-fide-and-assessee-has-proper-reasons-for-such-change.html</loc><lastmod>2018-11-17T12:12:09+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/no-succession-of-business-us-170-even-on-100-sale-of-shares.html</loc><lastmod>2018-11-17T12:11:26+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/penalty-under-section-2711c-of-the-income-tax-act-1961-is-neither-criminal-nor-quasi-criminal-but-a-civil-liability.html</loc><lastmod>2018-11-17T12:09:57+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/genuineness-of-a-gift-transaction-depend-on-immediate-source-of-the-gift.html</loc><lastmod>2018-11-17T12:07:31+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/transfer-of-share-completes-when-the-share-certificate-along-with-duly-executed-transfer-deed-is-handed-over-to-the-transferee.html</loc><lastmod>2018-11-17T12:06:41+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/addition-can-not-be-made-merely-on-the-basis-of-assumption.html</loc><lastmod>2018-11-17T12:03:19+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/block-assessments-can-be-reopened-us-147148-guwahati-high-court.html</loc><lastmod>2018-11-17T12:01:46+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/validity-of-re-opening-when-no-concealment-of-income-and-department-applied-higher-tax-rate-of-tax-for-framing-re-assessment.html</loc><lastmod>2018-11-17T12:00:00+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/construction-activity-is-not-manufacturing-us-35d-of-the-income-tax-act-1961.html</loc><lastmod>2018-11-17T11:57:50+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/only-simple-interest-on-refund-of-tdsadvance-tax-if-refund-is-paid-along-with-interest-within-the-prescribed-time-period.html</loc><lastmod>2018-11-17T11:57:47+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/section-14a-of-it-act-applicable-in-respect-of-share-of-profit-from-partnership-firm.html</loc><lastmod>2018-11-17T11:53:40+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/power-of-ao-to-extend-period-for-completion-of-special-audit-us-1422a-of-it-act-1961.html</loc><lastmod>2018-11-17T11:53:02+05:30</lastmod></url><url><loc>https://taxguru.in/income-tax/determination-of-charge-under-section-115jb-of-income-tax-act-1961-for-zero-tax-companies.html</loc><lastmod>2018-11-17T11:52:08+05:30</lastmod></url></urlset>
