https://taxguru.in/income-tax/false-claim-in-return-of-income-would-be-treated-as-case-of-concealment-of-income-or-of-furnishing-inaccurate-particulars-of-income.html2018-11-17T11:50:38+05:30https://taxguru.in/income-tax/when-assessee-cannot-be-declared-as-an-assessee-in-default-us-201-of-it-act-1961-for-non-deduction-of-tds.html2018-11-17T11:50:15+05:30https://taxguru.in/income-tax/terms-any-trade-commerce-or-business-occurring-us-215-refer-to-trade-commerce-or-business-pursued-by-recipient-to-whom-service-is-rendered.html2018-11-17T11:47:31+05:30https://taxguru.in/income-tax/taxability-of-income-of-a-non-resident-shipping-company-can-in-india.html2018-11-17T11:46:35+05:30https://taxguru.in/income-tax/applicability-of-mat-on-amount-withdrawn-from-revaluation-reserve-and-credited-to-pl-account.html2018-11-17T11:42:13+05:30https://taxguru.in/income-tax/if-the-search-warrant-is-in-joint-names-an-assessment-in-individual-capacity-is-void.html2018-11-17T11:41:41+05:30https://taxguru.in/income-tax/validity-of-notice-us-148-of-the-it-act-1961-by-affixture-when-no-material-on-record-to-show-effort-made-by-ao.html2018-11-17T11:41:11+05:30https://taxguru.in/income-tax/principle-of-mutuality-could-be-confined-in-respect-of-the-income-earned-by-the-club-from-investments-of-its-surplus-funds.html2018-11-17T11:39:30+05:30https://taxguru.in/income-tax/derivative-transactions-prior-to-amendment-in-section-435-effective-from-ay-2006-07-are-speculative-transaction.html2018-11-17T11:37:32+05:30https://taxguru.in/income-tax/taxability-of-the-income-from-the-sale-of-shares-in-the-hands-of-resident-in-mauritius.html2018-11-17T11:37:16+05:30https://taxguru.in/income-tax/if-income-attributable-to-pe-in-india-less-than-the-remuneration-paid-to-the-distributor-in-india-by-the-taxpayer-then-no-further-income-taxable-in-india.html2018-11-17T11:37:02+05:30https://taxguru.in/income-tax/unilateral-remissioncessation-of-liability-by-assessee-will-amount-to-obtaining-of-benefit-under-section-411.html2018-11-17T11:36:41+05:30https://taxguru.in/income-tax/allowability-of-interest-liability-discharged-by-way-of-issuance-of-shares.html2018-11-17T11:35:45+05:30https://taxguru.in/income-tax/tribunal-got-the-power-to-rectify-mistake-apparent-from-the-record-but-not-empowered-to-rectify-its-own-under-us-2542.html2018-11-17T11:33:25+05:30https://taxguru.in/income-tax/income-from-convention-centre-run-by-a-hotel-company-is-eligible-to-expenditure-tax.html2018-11-17T11:32:33+05:30https://taxguru.in/income-tax/s-80-ia-4-deduction-is-not-available-to-contractors-itat-mumbai-larger-bench.html2018-11-17T11:32:21+05:30https://taxguru.in/income-tax/provisions-of-section-40aia-of-income-tax-act-1961-is-constitutionally-valid.html2018-11-17T11:31:01+05:30https://taxguru.in/income-tax/exempt-long-term-capital-gain-capital-gains-to-be-included-for-mat-computation-delhi-itat.html2018-11-17T11:29:33+05:30https://taxguru.in/income-tax/applicability-of-year-end-rate-for-conversion-of-business-income-earned-in-foreign-currency.html2018-11-17T11:28:32+05:30https://taxguru.in/income-tax/donation-made-for-business-purpose-is-allowable-expenditure.html2018-11-17T11:28:05+05:30https://taxguru.in/income-tax/allowability-of-exemption-to-partly-charitable-and-partly-religious-trust.html2018-11-17T11:28:00+05:30https://taxguru.in/income-tax/if-assessee-deposited-advance-received-as-per-agreement-as-required-us-54ec-he-cannot-be-treated-as-a-defaulter-for-the-same.html2018-11-17T11:26:56+05:30https://taxguru.in/income-tax/mumbai-itat-rules-on-taxability-of-waiver-of-loan.html2018-11-17T11:20:37+05:30https://taxguru.in/income-tax/jurisdiction-commence-proceedings-director-recovery-of-tax-dues-delinquent-company.html2018-11-17T11:18:52+05:30https://taxguru.in/income-tax/taxability-of-a-south-korean-company-on-basis-of-its-local-office-in-india.html2018-11-17T11:17:23+05:30https://taxguru.in/income-tax/share-broker-eligible-to-claim-bad-debts-as-expense-while-computing-taxable-income.html2018-11-17T11:16:51+05:30https://taxguru.in/income-tax/annual-letting-value-of-house-property-under-section-231a-of-income-tax-act-1961.html2018-11-17T11:15:39+05:30https://taxguru.in/income-tax/assessee-liable-to-pay-interest-us-234b-234c-even-if-income-is-computed-us-115ja.html2018-11-17T11:15:23+05:30https://taxguru.in/income-tax/payments-for-technical-services-are-to-be-treated-as-fees-for-technical-services-under-article-134-of-indo-french-dtaa.html2018-11-17T11:14:39+05:30https://taxguru.in/income-tax/where-a-dta-is-converted-into-an-eou-the-exemption-us-10b-is-admissible-on-getting-approval-as-100-eou.html2018-11-17T11:13:37+05:30https://taxguru.in/income-tax/non-disposal-section-12aa-application-six-months-results-deemed-grant-registration.html2018-11-17T11:11:06+05:30https://taxguru.in/income-tax/a-o-can-rectify-the-intimation-us-1431-only-to-determine-tax-payable-by-assessee-or-any-refund-due-to-the-assessee.html2018-11-17T11:09:41+05:30https://taxguru.in/income-tax/income-received-by-a-non-resident-businessman-from-services-coming-within-s-44bb-is-not-taxable-us-9-1-vii-r-w-s-44da.html2018-11-17T11:09:11+05:30https://taxguru.in/income-tax/applicability-of-penalty-us-section-269t-of-it-act-1961-when-payment-was-made-in-cash-but-not-exceeded-rs-20000-on-a-single-day.html2018-11-17T11:09:01+05:30https://taxguru.in/income-tax/assessee-can-claim-the-benefits-of-a-dtaa-between-india-and-mauritius-on-the-basis-of-a-tax-residency-certificate.html2018-11-17T11:08:38+05:30https://taxguru.in/income-tax/deductibility-of-interest-on-funds-borrowed-for-acquiring-controlling-interest.html2018-11-17T11:08:18+05:30https://taxguru.in/income-tax/mumbai-itat-rules-deductibility-of-pe-expenses-under-india-mauritius-tax-treaty.html2018-11-17T11:07:50+05:30https://taxguru.in/income-tax/rent-income-from-subleasing-can-not-be-taxed-under-the-head-income-from-house-property.html2018-11-17T11:04:56+05:30https://taxguru.in/income-tax/receipt-through-banking-channel-not-sufficient-to-prove-genuineness-of-a-gift.html2018-11-17T11:04:11+05:30https://taxguru.in/income-tax/expenditure-on-convertible-debentures-held-to-be-deductible.html2018-11-17T10:58:44+05:30https://taxguru.in/income-tax/determination-of-nature-of-fees-received-by-a-foreign-company-from-its-indian-branch.html2018-11-17T10:58:16+05:30https://taxguru.in/income-tax/expenditure-on-replacement-of-machinery-is-capital-expenditure.html2018-11-17T10:55:57+05:30https://taxguru.in/income-tax/conversion-of-marble-blocks-into-polished-slabs-and-tiles-constitutes-manufacture-or-production-us-80-ia.html2018-11-17T10:54:53+05:30https://taxguru.in/income-tax/prerequisites-for-issue-of-valid-notice-for-reopening-of-assessment-under-the-income-tax-act-1961.html2018-11-17T10:54:44+05:30https://taxguru.in/income-tax/debatable-issues-are-not-mistakes-apparent-from-the-record-us-154.html2018-11-17T10:53:46+05:30https://taxguru.in/income-tax/salaries-paid-by-foreign-company-to-its-expatriates-working-in-indian-branch-office-held-to-be-allowable.html2018-11-17T10:50:27+05:30https://taxguru.in/income-tax/expenses-incurred-towards-training-cannot-be-termed-as-fee-for-technical-services.html2018-11-17T10:50:23+05:30https://taxguru.in/income-tax/if-certain-activities-are-not-realy-services-but-more-in-the-nature-of-stewardshipshareholder-activities-the-amounts-cannot-be-taxed-in-india-in-the-absence-of-a-permanent-establishment-pe.html2018-11-17T10:49:31+05:30https://taxguru.in/income-tax/even-under-new-s-36-1-vii-assessee-to-prove-that-the-debt-written-of-was-indeed-a-bad-debt.html2018-11-17T10:49:08+05:30https://taxguru.in/income-tax/royalty-paid-for-certain-rights-which-are-not-in-the-nature-of-make-available-can-be-charged-to-revenue-account.html2018-11-17T10:49:05+05:30https://taxguru.in/income-tax/housing-society-redevelopment-can-not-be-done-even-if-one-member-oppose-rules-hc.html2018-11-17T10:48:54+05:30https://taxguru.in/income-tax/payment-made-to-foreign-company-for-outright-purchase-of-plant-and-know-how-cannot-be-considered-as-royalty.html2018-11-17T10:48:24+05:30https://taxguru.in/income-tax/penalty-should-not-be-imposed-if-full-disclosure-of-the-facts-of-the-case-made-by-the-assessee.html2018-11-17T10:47:50+05:30https://taxguru.in/income-tax/secondary-adjustment-section-92ce-rule-10cb.html2018-11-17T10:46:49+05:30https://taxguru.in/income-tax/profits-arising-on-transfer-of-rural-agricultural-land-are-not-liable-to-mat.html2018-11-17T10:43:28+05:30https://taxguru.in/income-tax/procurement-of-orders-by-south-african-company-for-indian-company-on-commission-basis-is-not-taxable-in-india.html2018-11-17T10:42:22+05:30https://taxguru.in/income-tax/replacement-of-parts-machines-etc-in-a-production-system-tax-implications.html2018-11-17T10:42:06+05:30https://taxguru.in/income-tax/even-exempt-capital-gains-are-includible-in-book-profits.html2018-11-17T10:41:33+05:30https://taxguru.in/income-tax/income-from-transfer-of-licensed-software-is-not-royalty.html2018-11-17T10:41:08+05:30https://taxguru.in/income-tax/short-term-capital-loss-from-a-transaction-can-be-set-off-against-short-term-capital-gain-from-any-transaction-at-the-option-of-the-taxpayer.html2018-11-17T10:40:48+05:30https://taxguru.in/income-tax/conversion-of-dta-unit-to-stpi-unit-eligible-for-deduction-under-section-10a.html2018-11-17T10:40:31+05:30https://taxguru.in/income-tax/sushmita-sen-relief-itat-income-tax-penalty-case.html2018-11-17T10:40:11+05:30https://taxguru.in/income-tax/the-difference-between-the-market-price-and-the-issue-price-of-the-esop-is-not-an-allowable-expenditure.html2018-11-17T10:39:35+05:30https://taxguru.in/income-tax/short-term-capital-losses-subject-to-stt-can-be-set-off-against-short-term-capital-gains-not-subject-to-stt.html2018-11-17T10:38:56+05:30https://taxguru.in/income-tax/consideration-for-permission-to-use-tdr-fsi-not-chargeable-to-tax-itat-mumbai.html2018-11-17T10:38:07+05:30https://taxguru.in/income-tax/allowability-of-depreciation-on-the-bombay-stock-exchange-membership-card.html2018-11-17T10:36:02+05:30https://taxguru.in/company-law/true-fair-view-mandatory-companies-act2013.html2018-11-16T21:14:14+05:30https://taxguru.in/company-law/person-company-opc-member.html2018-11-16T21:14:08+05:30https://taxguru.in/company-law/caro-nacas-bring.html2018-11-16T21:13:31+05:30https://taxguru.in/income-tax/change-of-method-of-accounting-of-overdue-charges-from-mercantile-basis-to-cash-system-does-not-create-any-income.html2018-11-16T19:00:02+05:30https://taxguru.in/income-tax/finance-companies-too-governed-by-provisions-of-section-269ss-and-269t-of-the-income-tax-act-1961.html2018-11-16T18:58:45+05:30https://taxguru.in/income-tax/burden-to-prove-the-genuineness-of-the-gift-is-on-the-assessee.html2018-11-16T18:56:32+05:30https://taxguru.in/income-tax/tax-income-beneficial-ownership-relevant-legal-ownership.html2018-11-16T18:54:49+05:30https://taxguru.in/income-tax/if-refund-is-legitimately-due-to-assessee-mere-delay-should-not-defeat-claim-for-refund.html2018-11-16T18:51:56+05:30https://taxguru.in/income-tax/applicability-of-rule-of-limitation-in-respect-of-appeal-filed-after-an-inordinate-delay-without-reasonable-cause.html2018-11-16T18:49:22+05:30https://taxguru.in/income-tax/a-declarant-under-kvss-1998-cannot-take-a-different-stand-after-adjustment-in-record-has-been-made-as-per-instruction-of-declarant.html2018-11-16T18:42:58+05:30https://taxguru.in/income-tax/penalty-us-2711b-of-the-income-tax-act-1961-is-not-for-mere-technical-non-compliance-but-for-actual-or-habitual-defaulters.html2018-11-16T18:42:24+05:30https://taxguru.in/income-tax/validity-of-agreement-for-assignment-of-liabilities-and-assets-by-an-assessee.html2018-11-16T18:40:10+05:30https://taxguru.in/income-tax/an-order-cant-be-treated-erroneous-simply-because-assessing-officer-in-his-order-not-made-elaborate-discussion-with-reference-to-his-satisfaction.html2018-11-16T18:34:56+05:30https://taxguru.in/income-tax/section-92-of-income-tax-act-1961-not-applicable-to-advertisement-expenditure-incurred-by-assessee-a-wholly-owned-subsidiary-of-an-american-restaurant-company-in-india.html2018-11-16T18:33:52+05:30https://taxguru.in/income-tax/demarcated-space-made-available-in-the-warehouse-by-logistics-service-provider-constitutes-fixed-place-of-business.html2018-11-16T18:32:43+05:30https://taxguru.in/income-tax/rate-of-depreciation-applicable-to-bridges-and-flyovers-constructed-and-owned-by-an-infrastructure-company.html2018-11-16T18:32:41+05:30https://taxguru.in/income-tax/if-letting-out-could-be-demonstrated-as-part-of-complex-commercial-activity-then-rental-income-is-to-be-assessed-as-income-from-business.html2018-11-16T18:31:45+05:30https://taxguru.in/income-tax/itat-has-no-power-us-254-2-to-re-evaluate-correctness-on-merits-of-earlier-decision.html2018-11-16T18:30:24+05:30https://taxguru.in/income-tax/income-from-cultivation-of-parent-hybrid-seed-is-non-agricultural-income-and-taxable-as-business-income.html2018-11-16T18:30:18+05:30https://taxguru.in/income-tax/the-ao-cannot-convert-the-part-of-liability-transferred-as-loan-by-the-proprietorship-concern-into-consideration-or-part-thereof.html2018-11-16T18:29:07+05:30https://taxguru.in/income-tax/effective-date-of-transfer-of-shares-for-capital-gains-when-agreement-to-transfer-of-shares-is-revocable.html2018-11-16T18:27:39+05:30https://taxguru.in/income-tax/even-introduction-of-stock-in-trade-as-capital-contribution-into-firm-attracts-s-453.html2018-11-16T18:27:00+05:30https://taxguru.in/income-tax/production-of-certified-copy-of-instrument-of-partnership-is-mandatory-for-claiming-assessment-in-status-of-a-firm-for-any-assessment-year-commencing-from-1993-94.html2018-11-16T18:25:36+05:30https://taxguru.in/income-tax/tds-liability-of-a-builder-for-sub-contracting-of-main-contract-is-1-us-194c.html2018-11-16T18:21:15+05:30https://taxguru.in/income-tax/after-settlement-commission-order-no-power-vests-in-the-assessing-authority-or-any-other-authority-in-respect-of-period-and-income-covered-under-the-order.html2018-11-16T18:16:35+05:30https://taxguru.in/income-tax/payment-of-compensation-for-obtaining-vacant-peaceful-possession-of-premises-cannot-be-allowed-as-revenue-expenditure.html2018-11-16T18:13:46+05:30https://taxguru.in/income-tax/depreciation-ipr-disallowed-merely-non-use-manufacturing.html2018-11-16T18:13:05+05:30https://taxguru.in/income-tax/speculation-loss-can-be-set-off-against-delivery-based-profits.html2018-11-16T18:12:11+05:30https://taxguru.in/income-tax/payment-made-by-a-member-to-its-stock-exchange-for-vsatlease-lineboltdemat-charges-is-not-fee-for-technical-services-us194j.html2018-11-16T18:12:08+05:30https://taxguru.in/income-tax/settlement-commission-is-given-power-us-245h-to-reduce-penalty-but-same-need-to-be-exercised-judiciously-and-not-arbitrarily.html2018-11-16T18:12:06+05:30https://taxguru.in/income-tax/fees-received-on-assignment-of-contractual-rights-not-taxable-authority-of-advance-ruling.html2018-11-16T18:11:33+05:30https://taxguru.in/income-tax/reassessment-no-new-material-or-information-not-allowed.html2018-11-16T18:09:14+05:30https://taxguru.in/income-tax/delayed-payment-of-employees-pf-contribution-allowable-us-43b-of-the-income-tax-act.html2018-11-16T18:09:12+05:30https://taxguru.in/income-tax/tds-under-section-194c-not-applicable-on-contract-for-sale-bombay-high-court.html2018-11-16T18:08:08+05:30https://taxguru.in/income-tax/payment-made-in-pursuance-of-cost-contribution-agreement-by-various-entities-of-a-group-in-the-r-d-activities-carried-out-centrally-would-not-be-liable-to-tax-in-india-aar.html2018-11-16T18:07:56+05:30https://taxguru.in/income-tax/reopening-us-147-not-valid-if-there-is-no-finding-regarding-failure-to-disclose-material-facts.html2018-11-16T18:06:54+05:30https://taxguru.in/income-tax/employee-left-india-for-the-purpose-of-employment-outside-india-non-resident-if-present-for-less-than-182-days-in-india.html2018-11-16T18:06:46+05:30https://taxguru.in/income-tax/2010-1-taxmann-com-73-delhi-assessee-can-get-benefit-of-section-361va-if-actual-payment-towards-pfesi-contributions-is-made-before-return-is-filed.html2018-11-16T18:06:16+05:30https://taxguru.in/income-tax/debtor-not-entitled-to-withhold-payment-of-amount-due-under-a-decree-on-pretext-that-it-has-to-be-deducted-as-tds.html2018-11-16T18:06:14+05:30https://taxguru.in/income-tax/speculative-loss-of-earlier-years-can-be-set-off-against-profit-earned-on-delivery-based-share-trading-or-deemed-speculative-business-profit.html2018-11-16T18:02:36+05:30https://taxguru.in/income-tax/no-adjustments-arms-length-price-alp-required-when-difference-between-alp-determined-by-assessee-and-by-ao-varies-not-more-than-5-per-cent.html2018-11-16T18:01:46+05:30https://taxguru.in/income-tax/no-capital-gains-on-conversion-of-partnership-into-private-limited-company-irrespective-of-subsequent-change-in-the-shareholding-aar.html2018-11-16T18:00:50+05:30https://taxguru.in/income-tax/tds-sec-194j-hospital-merely-acted-as-conduit-doctors-did-not-provide-prof-service-to-hospitals.html2018-11-16T18:00:37+05:30https://taxguru.in/income-tax/income-from-even-an-isolated-transaction-of-sale-of-land-can-be-considered-as-business-income-of-an-assessee-though-not-carrying-on-real-estate-business.html2018-11-16T18:00:27+05:30https://taxguru.in/income-tax/interest-under-s-2202-is-leviable-for-default-in-payment-of-tax-from-the-date-of-default-till-the-date-of-admission-of-application-for-settlement-by-settlement-commission.html2018-11-16T18:00:08+05:30https://taxguru.in/income-tax/dispute-resolution-panel-to-pass-speaking-order-after-considering-objections-and-evidences-furnished-by-the-taxpayer.html2018-11-16T17:59:47+05:30https://taxguru.in/income-tax/gifts-genuineness-of-nre-gifts.html2018-11-16T17:59:31+05:30https://taxguru.in/income-tax/under-sec-260a-of-income-tax-act-high-court-has-no-power-to-condone-delay-in-filing-appeal.html2018-11-16T17:58:51+05:30https://taxguru.in/income-tax/notional-interest-on-interest-free-loans-is-assessable-under-transfer-pricing-law.html2018-11-16T17:58:49+05:30https://taxguru.in/income-tax/re-assessment-can-not-be-initiated-just-because-ao-feels-he-failed-to-verify-things-properly-during-regular-assessment.html2018-11-16T17:58:11+05:30https://taxguru.in/income-tax/employees-contributions-to-social-security-schemes-paid-before-the-due-date-of-filing-return-of-income-is-allowable.html2018-11-16T17:57:59+05:30https://taxguru.in/income-tax/computation-of-perquisite-value-as-per-the-rule-is-based-on-the-annual-salary-and-not-on-the-basis-of-salary-from-one-employer.html2018-11-16T17:57:36+05:30https://taxguru.in/income-tax/assessment-made-on-the-basis-of-time-barred-notice-us-1432-is-not-legal.html2018-11-16T17:56:58+05:30https://taxguru.in/income-tax/taxability-of-payments-received-by-applicant-from-its-indian-reseller-for-supply-of-software-products-to-end-users.html2018-11-16T17:56:44+05:30https://taxguru.in/income-tax/interest-on-late-payment-from-customers-against-supply-of-goods-is-eligible-for-deduction-us-80-ia.html2018-11-16T17:56:24+05:30https://taxguru.in/income-tax/withdrawal-of-circular-no-23-dated-23-july-1969-by-cbdt-is-prospective-in-nature-and-will-not-apply-to-the-pending-cases.html2018-11-16T17:54:22+05:30https://taxguru.in/income-tax/the-initial-assessment-year-for-the-purpose-of-claiming-benefit-under-section-80-ia-of-the-act-is-the-year-of-commercial-production-not-the-year-of-trail-production.html2018-11-16T17:53:04+05:30https://taxguru.in/income-tax/even-employees-contribution-to-pf-paid-before-due-date-of-filing-roi-is-allowable-us-43b.html2018-11-16T17:51:57+05:30https://taxguru.in/income-tax/determination-of-pe-when-research-of-product-produced-by-non-resident-company-situated-in-usa-is-done-by-its-branch-office-in-india.html2018-11-16T17:50:23+05:30https://taxguru.in/income-tax/as-per-treaty-with-usa-profits-attributable-to-transaction-of-cargo-mail-etc-by-aircrafts-owned-chartered-or-leased-by-assessee-cannot-be-taxed-in-india.html2018-11-16T17:49:33+05:30https://taxguru.in/income-tax/payment-for-vsattransaction-charges-made-by-a-stock-broker-to-stock-exchange-is-not-fee-for-technical-services-us-194j.html2018-11-16T17:47:51+05:30https://taxguru.in/income-tax/indo-us-treaty-orientation-towards-business-and-inculcation-of-entrepreneurial-outlook-does-not-really-amount-to-making-available-technical-knowledge-experience-or-skills-of-experts-of-an-americ.html2018-11-16T17:46:47+05:30https://taxguru.in/income-tax/if-notice-served-through-courier-then-department-need-to-exercise-extra-caution-to-prove-service-of-the-same-to-right-person.html2018-11-16T17:44:46+05:30https://taxguru.in/income-tax/interest-earned-by-co-operative-credit-society-on-surplus-funds-invested-in-short-term-deposits-with-banks-and-in-govt-securities-not-eligible-for-deduction-us-section-80p.html2018-11-16T17:44:32+05:30https://taxguru.in/income-tax/rbis-approval-does-not-put-a-seal-of-approval-on-true-character-of-a-transaction-from-perspective-of-transfer-pricing-regulation.html2018-11-16T17:43:35+05:30https://taxguru.in/income-tax/deduction-us-10a-of-the-income-tax-act-is-allowable-without-set-off-of-losses-of-non-eligible-units.html2018-11-16T17:42:33+05:30https://taxguru.in/income-tax/taxability-of-capital-gains-in-one-of-contracting-states-is-not-necessary-to-avail-treaty-benefits-in-other-contracting-state.html2018-11-16T17:42:14+05:30https://taxguru.in/income-tax/loss-of-non-eligible-unit-can-not-be-set-off-against-profit-of-eligible-unit-for-calculation-of-deduction-us-10a.html2018-11-16T17:41:37+05:30https://taxguru.in/income-tax/allowability-of-deduction-us-80ia-on-interest-earned-by-industrial-undertaking-on-late-payment-received-from-customers.html2018-11-16T17:41:21+05:30https://taxguru.in/income-tax/tpo-cannot-follow-a-method-which-is-not-authorized-by-the-income-tax-act-or-the-income-tax-rules-to-determine-the-arms-length-price.html2018-11-16T17:41:01+05:30https://taxguru.in/income-tax/allowability-of-reduction-of-depreciation-as-per-income-tax-rules-while-computing-book-profit-under-section-115j.html2018-11-16T17:40:42+05:30https://taxguru.in/income-tax/commission-paid-to-whole-time-working-directors-of-company-is-allowable-expenditure.html2018-11-16T17:40:37+05:30https://taxguru.in/income-tax/capital-gains-partner-retires-sc.html2018-11-16T17:40:29+05:30https://taxguru.in/income-tax/revised-return-filed-intimation-section-1431a-time-limitduty-assessing-officer-process.html2018-11-16T17:39:59+05:30https://taxguru.in/income-tax/society-not-liable-to-deduct-tds-on-payments-made-to-the-truck-owners-who-are-also-members-of-the-society.html2018-11-16T17:39:04+05:30https://taxguru.in/income-tax/bad-debts-need-not-be-proven-to-be-irrecoverable-us-361vii-it-is-sufficient-if-they-are-written-off.html2018-11-16T17:38:55+05:30https://taxguru.in/income-tax/expenditure-on-improvement-of-capital-expenditure-needs-to-be-supported-by-evidence.html2018-11-16T17:38:16+05:30https://taxguru.in/income-tax/discount-retained-by-distributors-of-sim-cards-and-recharge-coupons-liable-for-tds.html2018-11-16T17:37:12+05:30https://taxguru.in/income-tax/assessment-demands-does-not-get-stayed-or-vacated-on-filing-of-application-before.html2018-11-16T17:36:58+05:30https://taxguru.in/income-tax/no-capital-gains-on-intra-group-transfer-of-shares-in-an-indian-company-for-no-consideration-aar.html2018-11-16T17:36:52+05:30https://taxguru.in/income-tax/notice-1432-validity-of-service-notice-by-affixture-important-issues-dealt-with.html2018-11-16T17:36:28+05:30https://taxguru.in/income-tax/india-mauritius-treaty-benefits-cannot-be-denied-on-the-ground-that-assessee-is-a-subsidiary-of-a-usa-corp.html2018-11-16T17:36:25+05:30https://taxguru.in/income-tax/penalty-additions-accepted-does-not-necessarily-attract-penalty.html2018-11-16T17:35:53+05:30https://taxguru.in/income-tax/speculation-gain-can-be-set-off-against-carried-forward-speculation-loss.html2018-11-16T17:35:19+05:30https://taxguru.in/income-tax/block-assessment-has-to-be-based-on-evidences-and-not-best-judgment.html2018-11-16T17:28:42+05:30https://taxguru.in/income-tax/incorrect-assumption-of-facts-or-incorrect-application-of-law-can-only-satisfy-the-requirement-of-the-order-being-erroneous.html2018-11-16T17:28:22+05:30https://taxguru.in/income-tax/high-court-fumes-at-income-tax-departments-recovery-mania-strictures-against-dept-for-disposing-stay-applications-without-proper-reasons.html2018-11-16T17:27:55+05:30https://taxguru.in/income-tax/applicability-of-interest-us-234b3-for-the-first-time-in-reassessment-completed-under-section-147.html2018-11-16T17:24:51+05:30https://taxguru.in/goods-and-service-tax/gst-rent-a-cab.html2018-11-16T17:15:37+05:30https://taxguru.in/income-tax/department-has-to-analyse-process-of-duplication-of-software-undertaken-by-assessee-to-determine-nature-of-royalty-payment.html2018-11-16T17:08:16+05:30https://taxguru.in/income-tax/reasons-recorded-by-ao-for-reopening-an-assessment-are-the-only-reasons-which-can-be-considered-when-formation-of-belief-is-impugned.html2018-11-16T17:05:57+05:30https://taxguru.in/income-tax/assessing-officer-cannot-impose-penalty-us-2711c-on-the-basis-of-routine-and-general-presumptions.html2018-11-16T17:01:44+05:30https://taxguru.in/income-tax/section-194c1-is-applicable-to-job-work-assigned-by-an-event-manager-to-others.html2018-11-16T17:00:04+05:30https://taxguru.in/income-tax/to-compute-the-pe-duration-test-under-art-5-2-of-the-dtaa-different-project-sites-can-be-aggregated-only-if-the-test-of-interconnection-and-interrelationship-is-satisfied.html2018-11-16T16:58:57+05:30https://taxguru.in/income-tax/receipts-with-no-nexus-to-exports-have-to-be-excluded-for-while-computing-80hhc-deduction.html2018-11-16T16:58:36+05:30https://taxguru.in/income-tax/assessment-order-is-not-effaced-in-respect-of-items-that-are-not-subject-of-reassessment-time-limit-for-s-263-begins-from-date-of-original-order-for-such-items.html2018-11-16T16:58:08+05:30https://taxguru.in/income-tax/benefit-of-lower-tax-rate-under-proviso-to-s-112-available-to-bonus-shares-despite-no-indexation.html2018-11-16T16:57:41+05:30https://taxguru.in/income-tax/denial-certificate-1953-relevant-provisions-law-based-considerations-extraneous-lawful-exercise-power-contrary-statutory-provisions.html2018-11-16T16:55:59+05:30https://taxguru.in/income-tax/s-197-tds-high-court-censures-dept-for-cavalier-approach.html2018-11-16T16:54:44+05:30https://taxguru.in/income-tax/s-80hhc-eefc-foreign-exchange-fluctuation-and-interest-not-eligible-bombay-high-court.html2018-11-16T16:54:17+05:30https://taxguru.in/income-tax/income-earned-by-nri-from-his-employment-in-usa-can-not-be-taxed-in-india.html2018-11-16T16:43:04+05:30https://taxguru.in/income-tax/consideration-for-assignment-of-supply-agreement-not-taxable-in-the-absence-of-permanent-establishment-in-india.html2018-11-16T16:35:23+05:30https://taxguru.in/income-tax/storage-and-supply-of-goods-in-india-through-an-independent-third-party-gives-rise-to-fixed-place-permanent-establishment-in-india.html2018-11-16T16:34:41+05:30https://taxguru.in/income-tax/s-194j-applies-to-payments-made-to-non-professionals-such-as-hospitals-cbdt-circular-on-tpa-liability-is-valid-except-for-view-on-penalty.html2018-11-16T16:34:26+05:30https://taxguru.in/income-tax/s-2711c-penalty-supreme-court-chides-high-court-for-casual-order-guidelines-laid-down-as-to-how-judgements-should-be-written-correctness-of-gold-coin-304-itr-308-sc-reitera.html2018-11-16T16:33:48+05:30https://taxguru.in/income-tax/aar-ruling-is-binding-despite-contrary-ruling-bombay-high-court.html2018-11-16T16:33:15+05:30https://taxguru.in/income-tax/employers-contribution-towards-overseas-social-security-not-taxable-itat-delhi.html2018-11-16T16:32:51+05:30https://taxguru.in/income-tax/liability-pay-sales-tax-instalments-treated-provisions-section-43b-act.html2018-11-16T16:32:22+05:30https://taxguru.in/income-tax/profits-losses-on-futures-and-options-contracts-derivative-transactions-would-be-in-the-nature-of-business-income-aar.html2018-11-16T16:31:09+05:30https://taxguru.in/income-tax/for-section-52-of-income-tax-act-income-receivable-in-kind-received-at-place-where-goods-delivered.html2018-11-16T16:28:31+05:30https://taxguru.in/income-tax/depb-sale-proceeds-cannot-be-bifurcated-into-profits-and-face-value-the-entire-amount-is-profits-for-s-80hhc-r-w-s-28iiid-special-bench-jud.html2018-11-16T16:28:09+05:30https://taxguru.in/income-tax/royalty-paid-by-non-resident-does-not-arise-in-india-if-there-is-no-economic-link-between-the-pe-and-the-royalty.html2018-11-16T16:27:47+05:30https://taxguru.in/income-tax/transfer-pricing-tnmm-must-be-applied-to-transaction-margins-and-not-to-enterprise-level-margins-adjustments-must-be-confined-to-international-transactions.html2018-11-16T16:27:31+05:30https://taxguru.in/income-tax/while-computing-the-direct-cost-attributable-to-export-the-freight-and-insurance-should-be-excluded-for-arriving-at-export-profits.html2018-11-16T16:27:14+05:30https://taxguru.in/income-tax/assessee-entitled-to-exemption-on-profit-derived-by-its-100-eou-engaged-in-blending-packing-and-export-of-tea-bags-and-tea-packets.html2018-11-16T16:26:47+05:30https://taxguru.in/income-tax/on-non-compliance-with-statutory-condition-precedent-reopening-of-an-assessment-cannot-be-sustained.html2018-11-16T16:23:18+05:30https://taxguru.in/income-tax/perpetual-succession-in-appointment-of-trustee-cannot-dis-entitle-assessee-institution-from-getting-registration-us-12aa-it-act-1961.html2018-11-16T16:22:10+05:30https://taxguru.in/income-tax/aar-on-taxability-of-payments-made-for-support-services.html2018-11-16T16:21:24+05:30https://taxguru.in/income-tax/once-source-is-proved-it-is-not-possible-to-treat-deposits-collected-from-public-under-provisions-of-companies-act-as-unexplained-credits.html2018-11-16T16:21:17+05:30https://taxguru.in/income-tax/taxpayer-obligated-to-withhold-tax-only-if-payment-is-chargeable-to-tax-under-the-provisions-of-income-tax-act.html2018-11-16T16:20:27+05:30https://taxguru.in/income-tax/urban-land-utilised-for-construction-of-a-building-with-approval-of-prescribed-authority-is-not-subject-to-wealth-tax-under-definition-of-asset.html2018-11-16T16:17:45+05:30https://taxguru.in/income-tax/fees-for-technical-services-even-if-rendered-outside-india-are-taxable.html2018-11-16T16:10:20+05:30https://taxguru.in/income-tax/it-is-open-to-an-assessee-to-exhaust-remedies-as-provided-for-us-144c-against-transfer-pricing-order-passed-us-92ca3.html2018-11-16T16:08:29+05:30https://taxguru.in/income-tax/appellate-authority-cannot-refuse-to-grant-opportunity-of-hearing-to-petitioning-assessee-to-defend-order-passed-by-original-authority-at-instance-of-assessee.html2018-11-16T16:07:57+05:30https://taxguru.in/income-tax/duration-test-for-determining-existence-of-construction-pe-need-to-be-applied-independently-for-each-contract-executed.html2018-11-16T16:06:44+05:30https://taxguru.in/income-tax/aar-rules-no-capital-gains-on-part-ix-conversion-of-firm-to-company.html2018-11-16T16:06:17+05:30https://taxguru.in/income-tax/no-permanent-establishment-under-dtaa-if-three-criteria-are-not-fulfilled.html2018-11-16T16:03:20+05:30https://taxguru.in/income-tax/bar-provided-in-section-80-ia3-is-to-be-considered-only-for-first-year-of-claim-of-deduction-us-80-ia.html2018-11-16T16:03:08+05:30https://taxguru.in/income-tax/s-153a-order-void-if-s-132-search-warrant-in-improper-status-assessee-can-retract-admission-of-undisclosed-income.html2018-11-16T16:02:33+05:30https://taxguru.in/income-tax/despite-tds-us-195-payer-is-liable-as-agent-us-163-itat-mumbai.html2018-11-16T16:00:47+05:30https://taxguru.in/income-tax/there-cannot-be-a-further-liability-fastened-on-a-proprietary-concern-in-respect-of-credit-entries-which-have-already-suffered-tax-in-hands-of-a-company-with-which-said-concern-got-merged.html2018-11-16T16:00:20+05:30https://taxguru.in/income-tax/aar-ruling-is-binding-on-a-taxpayer-and-the-tax-authority-in-relation-to-transaction-in-respect-of-which-the-aar-ruling-was-sought-bombay-hc.html2018-11-16T15:59:03+05:30https://taxguru.in/income-tax/itat-delhi-ruling-provides-guidance-for-ascertaining-arms-length-price-of-an-international-transaction-under-tnmm.html2018-11-16T15:58:28+05:30https://taxguru.in/income-tax/s-435-derivatives-can-be-speculative-transactions-itat-mumbai.html2018-11-16T15:57:38+05:30https://taxguru.in/income-tax/taxability-of-income-received-by-foreign-company-for-procurement-support-services-rendered-by-its-indian-office-to-other-foreign-company.html2018-11-16T15:57:19+05:30https://taxguru.in/income-tax/surplus-does-not-mean-trust-ceases-to-be-solely-for-educational-purposes-and-not-for-profit-bombay-hc.html2018-11-16T15:57:15+05:30https://taxguru.in/income-tax/taxability-of-payment-for-assignment-of-contractual-rights-in-connection-with-the-supply-of-products-to-foreign-company-not-having-pe.html2018-11-16T15:56:36+05:30https://taxguru.in/income-tax/despite-cessation-of-pe-gains-on-transfer-of-pe-asset-taxable-under-act-and-dtaa.html2018-11-16T15:56:28+05:30https://taxguru.in/income-tax/the-delhi-high-court-reiterates-that-tax-is-not-required-to-be-deducted-if-the-payment-made-to-non-resident-is-not-chargeable-to-tax-in-india.html2018-11-16T15:55:57+05:30https://taxguru.in/income-tax/retrospective-amendment-after-passing-order-does-not-lead-to-apparent-mistake-itat-mumbai.html2018-11-16T15:55:01+05:30https://taxguru.in/income-tax/manufacturing-of-new-product-with-new-technology-at-existing-place-with-fresh-sez-approval-does-not-amount-to-splitting-up-or-reconstruction.html2018-11-16T15:54:49+05:30https://taxguru.in/income-tax/itat-mumbai-laid-down-principles-to-determine-whether-income-from-shares-is-business-income-or-capital-gains.html2018-11-16T15:53:59+05:30https://taxguru.in/income-tax/profits-from-shares-is-business-profits-itat-mumbai.html2018-11-16T15:53:42+05:30https://taxguru.in/income-tax/section-50c-does-not-apply-to-rights-in-land-building-like-tenancy-rights.html2018-11-16T15:52:46+05:30https://taxguru.in/income-tax/default-us-194c-does-not-result-in-s-40aia-disallowance-if-tds-paid-before-due-date-of-filing-roi.html2018-11-16T15:49:42+05:30https://taxguru.in/income-tax/unabsorbed-depreciation-of-ays-1997-98-to-2001-02-not-eligible-for-relief-granted-by-amended-s-322-in-ay-2002-03-special-bench-reverses-s-32-depreciation-law.html2018-11-16T15:49:31+05:30https://taxguru.in/income-tax/giving-of-reasons-is-an-essential-element-of-administration-of-justice.html2018-11-16T15:49:21+05:30https://taxguru.in/income-tax/mat-us-115jb-of-income-tax-not-applicable-to-foreign-company-without-presence-in-india.html2018-11-16T15:48:33+05:30https://taxguru.in/income-tax/payment-made-for-computer-software-not-royalty-and-tds-us-195-not-applicable.html2018-11-16T15:48:06+05:30https://taxguru.in/income-tax/loss-due-to-fluctuation-in-rate-of-foreign-exchange-on-balance-sheet-date-is-allowable-us-371.html2018-11-16T15:45:39+05:30https://taxguru.in/income-tax/under-the-un-amended-section-43a-actual-payment-was-not-a-condition-precedent-for-making-necessary-adjustment-in-the-carrying-cost-of-the-fixed-asset-acquired-in-foreign-currency.html2018-11-16T15:44:12+05:30https://taxguru.in/income-tax/if-brokerage-offered-to-tax-the-principal-debt-qualifies-as-a-bad-debt-us-361vii-r-w-s-362.html2018-11-16T15:42:37+05:30https://taxguru.in/income-tax/where-assessee-has-filed-returns-after-search-and-has-not-disclosed-income-in-original-return-explanation-5-to-section-2711c-cannot-give-immunity-to-assessee.html2018-11-16T15:42:18+05:30https://taxguru.in/income-tax/no-withholding-tax-liability-in-case-of-payment-made-to-producers-directors-and-actors-for-financing-film-production-under-sections-194c-and-194j-of.html2018-11-16T15:32:53+05:30https://taxguru.in/income-tax/section-50c-ao-can-not-tax-the-difference-in-the-hands-of-the-purchaser.html2018-11-16T15:31:05+05:30https://taxguru.in/income-tax/an-undertaking-can-continue-to-enjoy-tax-holiday-even-if-the-ownership-changes.html2018-11-16T15:29:36+05:30https://taxguru.in/income-tax/discount-allowed-on-sale-of-sim-cards-is-nothing-but-commission-and-tds-is-applicable-under-section-194h-of-income-tax-act-1961.html2018-11-16T15:29:17+05:30https://taxguru.in/income-tax/delayed-payment-of-foreign-travel-tax-ftt-attract-penalty-under-the-provision-of-the-finance-act-1979-bombay-hc.html2018-11-16T15:29:15+05:30https://taxguru.in/income-tax/human-intervention-necessary-for-technical-services.html2018-11-16T15:28:13+05:30https://taxguru.in/income-tax/mere-receipt-of-money-through-banking-channels-not-sufficient-to-prove-genuineness-of-its-receipt-as-a-gift.html2018-11-16T15:27:47+05:30https://taxguru.in/income-tax/summary-of-proceedings-before-the-bombay-high-court-in-the-case-of-vodafone-international-holding-b-v.html2018-11-16T15:27:42+05:30https://taxguru.in/income-tax/bombay-hc-held-rule-8d-r-w-s-14a-2-is-not-arbitrary-or-unreasonable-and-rule-8d-is-not-retrospective-and-applies-from-ay-2008-09-for-earlier-disallowance-can-be-worked-on-reasonable-basis.html2018-11-16T15:27:18+05:30https://taxguru.in/income-tax/an-entity-cannot-be-disregarded-merely-because-it-is-a-tax-resident-of-a-country-with-which-india-has-a-favourable-tax-treaty.html2018-11-16T15:27:10+05:30https://taxguru.in/income-tax/deduction-for-interest-on-loan-fund-utilised-in-share-purchases-allowable-only-if-the-shares-are-held-as-stock-in-trade-and-not-as-investment-hc.html2018-11-16T15:26:47+05:30https://taxguru.in/income-tax/mere-leasing-of-dredger-equipment-does-not-give-rise-to-a-permanent-establishment.html2018-11-16T15:26:43+05:30https://taxguru.in/income-tax/supreme-court-of-india-rules-that-depreciation-is-allowable-on-membership-card-of-the-bse.html2018-11-16T15:24:52+05:30https://taxguru.in/income-tax/foreign-companys-transfer-of-shares-to-wholly-owned-indian-subsidiary-not-taxable-in-india.html2018-11-16T15:22:47+05:30https://taxguru.in/income-tax/depb-sale-proceeds-cannot-be-broken-down-into-profits-and-face-value.html2018-11-16T15:18:15+05:30https://taxguru.in/income-tax/delay-in-filing-return-of-income-due-to-late-appointment-of-auditor-must-be-condoned.html2018-11-16T15:17:32+05:30https://taxguru.in/income-tax/a-special-provision-in-the-i-t-act-cannot-be-pressed-into-service-to-deny-the-benefit-which-is-otherwise-due-to-fii-under-the-tax-treaty-provisions-notwithstanding-their-conflict-with-the-domestic-law.html2018-11-16T15:17:10+05:30https://taxguru.in/income-tax/larger-bench-decision-on-the-concept-of-transaction-value.html2018-11-16T15:16:49+05:30https://taxguru.in/income-tax/licenses-and-approvals-are-intangible-asset-and-eligible-for-depreciation-under-the-it-act-s-263-revision-only-on-ground-of-non-application-of-min.html2018-11-16T15:15:01+05:30https://taxguru.in/income-tax/reopening-of-an-assessment-on-mere-change-of-opinion-without-any-tangible-material-is-unsustainable.html2018-11-16T15:10:15+05:30https://taxguru.in/income-tax/co-operative-society-eligible-for-deduction-us-80p2ai-on-interest-income-from-banks-on-deposits-and-balance-in-saving-account.html2018-11-16T15:04:44+05:30https://taxguru.in/income-tax/does-the-central-board-of-direct-taxes-cbdt-have-the-power-under-section-1192b-to-condone-the-delay-in-filing-return-of-income.html2018-11-16T15:03:53+05:30https://taxguru.in/income-tax/allowability-of-remuneration-when-partnership-deed-not-specify-the-remuneration-payable-to-each-individual-working-partner-but-lays-down-the-manner-of-fixing-the-remuneration.html2018-11-16T15:00:41+05:30https://taxguru.in/income-tax/ao-raise-specific-queries-silent-assessment-order-mean-application-mind.html2018-11-16T14:59:55+05:30https://taxguru.in/income-tax/exemption-us-11-can-not-be-denied-merely-on-the-ground-that-the-audit-report-was-not-filed-with-the-return-of-income.html2018-11-16T14:59:23+05:30https://taxguru.in/income-tax/can-the-notional-interest-on-interest-free-deposit-received-by-the-assessee-in-respect-of-a-shop-let-out-on-rent-be-brought-to-tax-as-business-income-or-income-from-house-pr.html2018-11-16T14:58:36+05:30https://taxguru.in/income-tax/payments-to-non-residents-would-be-subject-to-withholding-tax-only-if-the-income-is-chargeable-to-tax-sc.html2018-11-16T14:58:32+05:30https://taxguru.in/income-tax/conversion-unpaid-interest-loan-amounts-deemed-payment-interest-u-s-43b.html2018-11-16T14:58:15+05:30https://taxguru.in/income-tax/summary-of-bombay-high-court-decision-in-vodafones-case.html2018-11-16T14:56:52+05:30https://taxguru.in/income-tax/itat-delhi-rejects-assessing-officers-approach-of-cherry-picking-the-comparables-and-proposing-an-arbitrary-transfer-pricing-adjustment.html2018-11-16T14:53:46+05:30https://taxguru.in/income-tax/mere-existence-of-subsidiary-company-in-india-does-not-constitute-the-subsidiary-company-as-permanent-establishment-of-parent-company.html2018-11-16T14:53:03+05:30https://taxguru.in/income-tax/discount-by-cellular-companies-to-distributors-on-sim-cards-and-recharge-coupons-sales-is-commission-and-tds-is-deductible.html2018-11-16T14:52:33+05:30https://taxguru.in/income-tax/whether-notional-interest-on-interest-free-security-deposit-is-includible-in-house-property-income-referred-to-full-bench.html2018-11-16T14:51:47+05:30https://taxguru.in/income-tax/assessment-order-which-gives-effect-to-a-binding-precedent-cannot-be-regarded-as-being-erroneous-or-as-being-prejudicial-to-interests-of-revenue.html2018-11-16T14:51:18+05:30https://taxguru.in/goods-and-service-tax/liability-pay-gsthc-ak-parties-avail-alternate-remedy-arbitration-available-agreement.html2018-11-16T14:49:57+05:30https://taxguru.in/income-tax/when-commissioner-as-revisional-authority-under-section-263-seeks-to-exercise-his-jurisdiction-on-matters-which-did-not-form-subject-of-order-of-reassessment-period-of-limitation-would-begin-to-run-f.html2018-11-16T14:48:55+05:30https://taxguru.in/income-tax/no-disallowance-us-40aia-where-payments-made-were-apparently-less-than-rs-20000-each-and-to-each-party-less-than-rs-50000-per-year-as-per-t.html2018-11-16T14:48:53+05:30https://taxguru.in/income-tax/supreme-court-rules-on-deductibility-of-export-profits-while-computing-mat.html2018-11-16T14:47:51+05:30https://taxguru.in/income-tax/s-2411c-penalty-cannot-imposed-merely-rejection-registration-rbi.html2018-11-16T14:46:42+05:30https://taxguru.in/income-tax/profits-earned-from-forward-contract-not-to-be-included-in-the-profits-of-the-business-of-the-undertaking-for-computing-deduction-under-section-10b.html2018-11-16T14:40:32+05:30https://taxguru.in/income-tax/transfer-of-computer-software-by-an-indian-branch-of-a-foreign-company-approved-as-100-percent-eou-to-its-head-office-is-an-eligible-transaction-for.html2018-11-16T14:40:30+05:30https://taxguru.in/income-tax/non-residents-not-liable-for-s-234b-interest-delhi-high-court.html2018-11-16T14:40:17+05:30https://taxguru.in/income-tax/section-234d-of-income-tax-act-applicable-from-01-06-2003-but-it-is-not-retrospective.html2018-11-16T14:38:54+05:30https://taxguru.in/income-tax/interest-us-234a-to-234c-applicable-to-settlement-commission-proceedings-it-is-payable-only-up-to-the-s-245d1-order-and-cannot-be-levied-us-154.html2018-11-16T14:37:32+05:30https://taxguru.in/sebi/disclosures-commodity-risks-risk-management-activities-listed-entities.html2018-11-16T14:36:20+05:30https://taxguru.in/company-law/committee-finalizing-brr-format-listed-unlisted-companies.html2018-11-16T14:36:14+05:30https://taxguru.in/income-tax/disallowance-under-section-14a-and-for-expenses-for-increase-in-share-capital-not-attracted-in-the-case-of-life-insurance-companies.html2018-11-16T14:32:31+05:30https://taxguru.in/income-tax/section-50c-not-applies-sale-right-property.html2018-11-16T14:32:17+05:30https://taxguru.in/income-tax/royalty-paid-by-a-taxpayer-computed-even-on-sales-made-to-the-associated-enterprise-is-at-arms-length.html2018-11-16T14:31:46+05:30https://taxguru.in/income-tax/delhi-tribunal-rules-on-aggregation-of-closely-linked-transactions-and-characterisation-of-reimbursement-of-advertisement-expenses.html2018-11-16T14:22:49+05:30https://taxguru.in/corporate-law/temporary-employees-entitled-minimum-wages-applicable-regular-employees-holding-same-post-sc.html2018-11-16T14:22:42+05:30https://taxguru.in/corporate-law/complaint-filed-power-attorney-maintainable-law.html2018-11-16T14:22:39+05:30https://taxguru.in/income-tax/issuance-of-accreditation-certificate-is-not-technical-service-as-per-india-australia-tax-treaty.html2018-11-16T14:22:20+05:30https://taxguru.in/income-tax/reassessment-beyond-four-years-on-the-basis-of-retrospective-amendment-not-justified.html2018-11-16T14:21:25+05:30https://taxguru.in/income-tax/national-aviation-india-dy-commissioner-incometax-itat-mumbai.html2018-11-16T14:20:52+05:30https://taxguru.in/income-tax/section-92-of-the-income-tax-act-1961-not-applicable-to-advertisement-expense-paid-by-one-resident-entity-for-another-resident-entity.html2018-11-16T14:17:23+05:30https://taxguru.in/income-tax/transfer-pricing-provisions-should-be-extended-to-domestic-transactions-to-reduce-litigation.html2018-11-16T14:15:34+05:30https://taxguru.in/income-tax/if-thin-capitalization-rules-are-not-in-the-domestic-lawtreaty-there-can-be-not-be-artificial-disallowance-of-interest-paid-on-borrowings.html2018-11-16T14:11:43+05:30https://taxguru.in/income-tax/hc-requests-itat-president-to-make-it-compulsory-for-assessees-to-amend-form-36-for-change-of-address-instead-of-merely-intimating-vide-letter.html2018-11-16T14:09:25+05:30https://taxguru.in/income-tax/delhi-itat-rules-tax-payable-on-import-of-all-software-in-the-case-of-microsoft.html2018-11-16T14:08:20+05:30https://taxguru.in/income-tax/reopening-under-section-147-on-mechanical-basis-void-even-where-s-1433-assessment-not-made.html2018-11-16T14:08:01+05:30https://taxguru.in/corporate-law/rera-bringing-positive-transformative-industry.html2018-11-16T14:08:00+05:30https://taxguru.in/goods-and-service-tax/impact-gst-largely-positive-constructive-pharma-sector.html2018-11-16T14:06:56+05:30https://taxguru.in/income-tax/payment-received-by-taxpayer-for-sale-of-shrink-wrapped-software-is-not-royalty-under-article-123-of-the-india-usa-tax-treaty.html2018-11-16T14:06:53+05:30https://taxguru.in/income-tax/consideration-paid-to-a-foreign-company-for-operating-and-maintaining-a-power-plant-cannot-be-considered-as-fees-for-technical-services.html2018-11-16T14:06:32+05:30https://taxguru.in/income-tax/taxpayer-can-remit-monies-abroad-without-deduction-of-tax-at-source-if-it-is-of-the-opinion-that-the-remittance-is-wholly-exempt-from-indian-tax.html2018-11-16T14:04:59+05:30https://taxguru.in/income-tax/provision-made-for-bad-and-doubtful-debts-to-be-included-in-the-book-profit-for-the-purpose-of-mat.html2018-11-16T14:04:30+05:30https://taxguru.in/income-tax/prescribed-methods-to-be-followed-for-alp-determination-and-interest-on-outstanding-trade-balances-not-the-same-as-interest-on-loan.html2018-11-16T14:03:41+05:30https://taxguru.in/income-tax/arms-length-price-should-be-based-on-the-functional-and-asset-profile-of-the-company.html2018-11-16T14:02:54+05:30https://taxguru.in/income-tax/for-an-asset-intensive-industry-the-appropriate-profit-level-indicator.html2018-11-16T14:02:12+05:30https://taxguru.in/income-tax/sc-annuls-high-courts-directions-on-technical-transfer-pricing-issues-relating-to-marketing-intangibles.html2018-11-16T14:02:05+05:30https://taxguru.in/income-tax/offshore-supply-of-equipment-on-cost-insurance-and-freight.html2018-11-16T14:02:00+05:30https://taxguru.in/income-tax/compensation-including-interest-not-taxable-in-the-absence-of-permanent-establishment.html2018-11-16T14:01:58+05:30https://taxguru.in/income-tax/there-must-be-a-valid-and-acceptable-basis-for-making-a-departure-from-hierarchical-discipline-while-implementing-fiscal-legislation.html2018-11-16T14:01:23+05:30https://taxguru.in/income-tax/sale-of-identical-goods-to-non-aes-cannot-be-taken-as-comparable-under-cup-if-there-are-significant-differences-in-quantity-sold-geography-and-cust.html2018-11-16T14:00:16+05:30https://taxguru.in/income-tax/consideration-received-by-singapore-company-on-sale-of-computer-software-cannot-be-treated-as-royalty.html2018-11-16T13:59:34+05:30https://taxguru.in/income-tax/rejection-of-application-by-ao-for-lower-or-nil-withholding-is-an-order-eligible-for-revision-by-cit.html2018-11-16T13:59:32+05:30https://taxguru.in/income-tax/delhi-tribunal-seeks-to-examine-board-meetings-etc-to-decide-place-of-management.html2018-11-16T13:59:30+05:30https://taxguru.in/income-tax/interest-on-refund-has-to-be-granted-when-withholding-tax-is-paid-pursuant-to-the-aos-order-under-section-1952.html2018-11-16T13:58:33+05:30https://taxguru.in/income-tax/construction-pe-clause-determines-existence-of-pe-in-case-of-engineering-procurement-commissioning-services-provider-in-oil-fields-construction.html2018-11-16T13:56:34+05:30https://taxguru.in/income-tax/passing-of-order-by-the-tax-officer-not-mandatory-for-filing-an-appeal-under-section-248-of-the-income-tax-act-before-the-cit-appeals.html2018-11-16T13:55:04+05:30https://taxguru.in/income-tax/losses-on-un-matured-forward-contracts-cannot-be-considered-as-notional-or-contingent-in-nature.html2018-11-16T13:54:59+05:30https://taxguru.in/income-tax/payment-of-hire-charges-on-bareboat-charter-basis-is-not-taxable-if-the-agreement-for-hire-was-executed-outside-india-and-vessel-was-delivered-situa.html2018-11-16T13:53:29+05:30https://taxguru.in/income-tax/delhi-itat-rules-on-constitution-of-pe-in-case-of-outsourcing-of-services-to-an-indian-affiliate-and-on-attribution-of-profits-to-such-a-pe.html2018-11-16T13:52:59+05:30https://taxguru.in/income-tax/income-from-supply-of-information-relating-to-various-markets-should-be-taxed-as-business-profits-under-the-india-singapore-tax-treaty.html2018-11-16T13:52:52+05:30https://taxguru.in/income-tax/mere-provision-of-a-dredger-on-dry-lease-for-carrying-out-dredging-activity-in-india-does-not-result-in-the-taxpayer-having-a-pe-as-per-the-india-neth.html2018-11-16T13:52:50+05:30https://taxguru.in/income-tax/tribunal-confirms-interest-imputed-on-inter-company-receivables-is-includible-in-transfer-pricing-assessment.html2018-11-16T13:52:47+05:30https://taxguru.in/income-tax/adjustment-of-notional-royalty-for-the-know-how-transferred-to-indian-company-against-the-purchase-consideration-for-the-products-manufactured-for-t.html2018-11-16T13:52:45+05:30https://taxguru.in/income-tax/second-rectification-application-by-either-party-is-maintainable-only-on-issues-not-decided-by-tribunal-in-any-other-rectification-application-filed-by-either-of-parties.html2018-11-16T13:51:24+05:30https://taxguru.in/company-law/properties-struck-off-companies-proposed-amendments-companies-act-2013.html2018-11-16T12:48:59+05:30https://taxguru.in/income-tax/mumbai-itat-rules-on-deductibility-of-business-expenditure-incurred-for-the-purpose-of-business.html2018-11-16T12:43:06+05:30https://taxguru.in/income-tax/transfer-pricing-adjustment-can-be-made-only-to-the-international-transactions.html2018-11-16T12:41:39+05:30https://taxguru.in/income-tax/taxability-of-benefit-of-waiver-of-loans-and-unpaid-interest-for-borrower.html2018-11-16T12:41:17+05:30https://taxguru.in/income-tax/sale-of-business-information-report-by-a-non-resident-can-not-be-treated-as-royalty-taxable-in-india.html2018-11-16T12:40:34+05:30https://taxguru.in/income-tax/payment-for-procurement-of-support-services-from-foreign-affiliate-not-liable-to-tax-in-india.html2018-11-16T12:38:34+05:30https://taxguru.in/income-tax/from-assessment-year-2001-02-provision-for-bad-debts-is-to-be-added-in-book-profit-while-computing-book-profit-us-115jb.html2018-11-16T12:34:33+05:30https://taxguru.in/income-tax/unless-and-until-gift-is-connected-with-profession-or-vocation-it-cannot-be-taxed.html2018-11-16T12:32:34+05:30https://taxguru.in/income-tax/requirement-of-furnishing-tax-audit-report-under-section-44ab-was-introduced-only-with-effect-from-1-7-1995-for-purpose-of-section-271b.html2018-11-16T12:23:51+05:30https://taxguru.in/income-tax/dividend-stripping-in-cases-arising-before-1-4-2002-losses-pertaining-to-exempted-income-cannot-be-disallowed-on-ground-that-same-are-artificial.html2018-11-16T12:22:26+05:30https://taxguru.in/income-tax/freight-and-insurance-cannot-be-regarded-as-costs-directly-attributable-to-trading-goods-within-meaning-of-clause-b-of-explanation-to-sub-section-3-of-section-80hhc.html2018-11-16T12:20:49+05:30https://taxguru.in/income-tax/deduction-technical-knowhow-allowed-trading-company-received-technical.html2018-11-16T12:16:46+05:30https://taxguru.in/income-tax/dividend-shares-held-assessee-stockintrade-taxable-business-income.html2018-11-16T12:16:22+05:30https://taxguru.in/income-tax/case-remanded-back-to-dispute-resolution-panel-drp-by-itat-delhi-as-drp-directions-found-to-be-very-laconic-and-non-speaking.html2018-11-16T12:12:30+05:30https://taxguru.in/income-tax/financial-position-of-appellant-cannot-be-the-sole-criteria-for-grant-of-stay.html2018-11-16T12:10:20+05:30https://taxguru.in/income-tax/kerala-hc-no-coercive-recovery-if-first-appeal-ready-for-hearing.html2018-11-16T12:09:12+05:30https://taxguru.in/income-tax/hc-may-impose-costs-but-should-decide-issues-on-merit-rather-than-dismissing-revenues-appeal-on-mere-ground-of-delay-sc.html2018-11-16T12:06:00+05:30https://taxguru.in/income-tax/it-is-mandatory-for-assessee-to-follow-one-of-prescribed-methods-and-demonstrate-that-international-transactions-entered-into-by-it-with-an-associated-enterprise-are-at-arms-length-price.html2018-11-16T12:04:37+05:30https://taxguru.in/income-tax/gujarat-high-court-decision-on-the-demerger-scheme-between-vodafone-essar-group-companies.html2018-11-16T11:59:46+05:30https://taxguru.in/income-tax/constitutional-validity-of-mat-provisions-relating-to-set-off-of-lower-of-unabsorbed-brought-forward-business-loss-and-unabsorbed-depreciation.html2018-11-16T11:57:16+05:30https://taxguru.in/income-tax/applicability-of-mat-on-revaluation-reserve.html2018-11-16T11:56:38+05:30https://taxguru.in/income-tax/promotion-of-real-estate-venture-by-airlines-in-air-is-taxable-as-business-auxiliary-service.html2018-11-16T11:53:23+05:30https://taxguru.in/income-tax/sale-of-a-depreciable-asset-in-respect-of-which-depreciation-was-allowed-to-assessee-should-always-be-treated-as-short-term-capital-gains-by-virtue-of-operations-of-sections-50-50a-and-50b.html2018-11-16T11:52:21+05:30https://taxguru.in/income-tax/once-basis-addition-sustainable-direction-enquiry-u-s-263-sustainable.html2018-11-16T10:05:18+05:30https://taxguru.in/income-tax/applicability-of-interest-us-234-on-tax-calculated-on-book-profits-under-section-115ja.html2018-11-15T18:29:41+05:30https://taxguru.in/income-tax/appeal-only-when-substantial-question-of-law-involved-when-finding-of-fact-would-give-rise-to-question-of-law.html2018-11-15T18:28:09+05:30https://taxguru.in/income-tax/transfer-pricing-supernormal-profit-making-companies-should-be-excluded-from-the-comparable-set.html2018-11-15T18:25:46+05:30https://taxguru.in/income-tax/brought-forward-losses-for-making-adjustment-to-book-profit-us-115jb-means-losses-on-the-last-day-of-the-immediately-p.html2018-11-15T18:21:46+05:30https://taxguru.in/income-tax/tpo-entitled-to-substitute-cup-for-tnmm-to-determine-arms-length-price-for-generic-drugs-cup-is-appropriate-method-despite-quality-differences.html2018-11-15T18:21:40+05:30https://taxguru.in/income-tax/interest-on-fixed-deposits-effectively-connected-with-pe-is-taxable-as-business-income.html2018-11-15T18:21:30+05:30https://taxguru.in/income-tax/concealment-penalty-cannot-be-imposed-merely-on-ground-that-tribunal-disallowed-the-expenditure.html2018-11-15T18:21:10+05:30https://taxguru.in/income-tax/interest-on-refund-where-proceeding-resulting-in-refund-is-not-delayed-for-reasons-attributable-to-assessee-interest-under-section-244a-cannot-be-denied.html2018-11-15T18:17:35+05:30https://taxguru.in/income-tax/market-rate-for-inter-divisional-notional-transfer-price-cannot-be-based-on-rate-determined-by-the-regulator.html2018-11-15T18:16:19+05:30https://taxguru.in/income-tax/bad-debt-amount-receivable-by-a-share-broker-from-his-clients-against-purchase-of-shares-when-not-recovered-can-be-allowed-as-bad-debt.html2018-11-15T18:10:03+05:30https://taxguru.in/income-tax/allowability-of-premium-paid-in-excess-of-face-value-of-investments-under-htm-category.html2018-11-15T18:08:51+05:30https://taxguru.in/income-tax/allowability-of-set-off-of-brought-forward-business-against-the-profits-on-sale-of-business-assets-which-are-assessed-to.html2018-11-15T18:08:29+05:30https://taxguru.in/income-tax/money-advanced-to-shareholder-for-specific-purpose-cannot-be-treated-as-deemed-dividend-under-section-222e.html2018-11-15T18:08:14+05:30https://taxguru.in/income-tax/amendment-brought-out-in-section-40aia-are-clarificatory-in-nature-and-retrospective-w-e-f-1st-april-2005.html2018-11-15T18:07:28+05:30https://taxguru.in/income-tax/expenses-incurred-for-setting-up-of-a-new-unit-in-expansion-of-an-existing-business-are-allowable-as-revenue-expenses.html2018-11-15T18:07:04+05:30https://taxguru.in/income-tax/imposition-of-penalty-if-claim-made-by-assessee-besides-being-incorrect-in-law-is-mala-fide-explanation-1-to-section-2711c-would-come-into-play-and-work-to-his-disadvantage.html2018-11-15T18:06:15+05:30https://taxguru.in/income-tax/a-low-rate-of-gross-profit-in-absence-of-any-material-pointing-towards-falsehood-of-accounts-books-cannot-by-itself-be-a-ground-to-reject-account-books-under-section-1453-2.html2018-11-15T18:05:31+05:30https://taxguru.in/income-tax/income-from-other-sources-investment-or-expenditure-made-in-a-company-where-there-is-no-hope-of-earning-profit-shall-not-be-covered-by-section-57iii.html2018-11-15T18:03:12+05:30https://taxguru.in/income-tax/assessment-of-rental-income-for-purpose-of-assessment-under-head-profit-and-gains-of-business-or-profession-it-shall-be-necessary-that-property-acquired-and-used-is-for-commercial.html2018-11-15T18:02:29+05:30https://taxguru.in/income-tax/financiers-of-motor-vehicles-are-not-entitled-to-any-deprecation-much-less-higher-rate-of-depreciation-on-such-vehicles.html2018-11-15T17:53:49+05:30https://taxguru.in/income-tax/provisional-attachment-of-property-section-281b-provides-for-attachment-of-property-of-assessee-only-and-of-no-one-else.html2018-11-15T17:52:25+05:30https://taxguru.in/income-tax/indo-uae-dtaa-mere-physical-presence-of-non-residents-vessel-in-territorial-waters-of-india-pursuant-to-hiring-of-vessel-on-bareboat-charter-terms-by-applicant-does-not-without-anything-more-con.html2018-11-15T17:51:19+05:30https://taxguru.in/income-tax/activity-of-preparing-bouquets-from-natural-flowers-does-not-bring-into-existence-commercially-a-different-product-and-hence-is-not-manufacture-for-purpose-of-section-217-of-bombay-sales-tax-ac.html2018-11-15T17:50:53+05:30https://taxguru.in/income-tax/scope-of-explanation-2-to-section-147-is-such-that-assessing-officer-is-free-to-re-examine-correctness-of-a-regular-assessment.html2018-11-15T17:50:36+05:30https://taxguru.in/income-tax/case-underassessment-mistaken-order-ao-rectify-mistake-154-reassessment-147.html2018-11-15T17:37:37+05:30https://taxguru.in/income-tax/when-assessee-commits-default-under-a-bona-fide-belief-which-is-rectified-by-filing-a-revised-return-it-cannot-be-held-liable-for-penalty-under-section-2711c.html2018-11-15T17:32:36+05:30https://taxguru.in/income-tax/determination-of-alp-tnm-method-requires-comparison-of-net-profit-margins-and-not-operating-margins-of-enterprises.html2018-11-15T17:28:01+05:30https://taxguru.in/income-tax/payment-for-use-of-transponder-capacity-for-up-linking-downlinking-data-would-not-constitute-royalty.html2018-11-15T17:21:41+05:30https://taxguru.in/income-tax/taxability-profit-loss-arising-account-appreciation-depreciation-foreign-currency.html2018-11-15T17:21:04+05:30https://taxguru.in/income-tax/allowability-of-depreciat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