Levy of ST post 1-7-12 on Film distribution, theatres etc
Levy of ST post 1-7-12 on Film distribution, theatres etc - Service Tax
View ArticleDomain name management using BUSY accounting
Domain name management using BUSY accounting - Service Tax
View ArticleDomain name management using BUSY accounting
Domain name management using BUSY accounting - Service Tax
View ArticleService Tax - PLACE OF PROVISION OF INTERMEDIARY SERVICES
Determination of taxability of a service in terms of Place of Provision of Service Rules, 2012 A service is taxable only when, inter alia, it is ldquo provided (or agreed to be provided) in the taxable...
View ArticleService Tax - TRANSPORT CHARGES RECEIVED BY EDUCATION INSTITUTES - TAXABLE OR...
Education sector is one of the most important sectors in the Indian Economy in terms of the quantum of finances involved. Taxation on educational institutions has always been a matter of various issues...
View ArticleCorporate Governance - WINDING UP OF A COMPANY FOR NON PAYMENT OF SERVICE TAX
Section 433(e) of the Companies Act, 1956 provides that a company may be wound up if the company is unable to pay its debts. Section 434 of the Act provides when the com - Author - Mr. M. GOVINDARAJAN...
View ArticleInterest Rates and Economic Activity (Speech by Shri Deepak Mohanty,...
Interest Rates and Economic Activity (Speech by Shri Deepak Mohanty, Executive Director, Reserve Bank of India, delivered to the Association of Financial Professionals of India (AFPI), Pune, August 23,...
View ArticleIncome Tax - Disallowance u/s 37 - Expenditure on employee s education (son...
Income Tax - Disallowance u/s 37 - Expenditure on employee s education (son of Directors) - how assessee can say that decision to sponsor education of Employee was not influenced by parental love and...
View ArticleIncome Tax - Income assessable u/s 68 cannot be assessed under any particular...
Income Tax - Income assessable u/s 68 cannot be assessed under any particular head of income including income from other sources u/s 56 - Therefore, this addition cannot be set off against business...
View ArticleIncome Tax - Deduction u/s 10B - Benefit to 100 EOU - AO not made an...
Income Tax - Deduction u/s 10B - Benefit to 100 EOU - AO not made an allegation that the assessee has not furnished the details of old and new plant and machinery - existing DTA (domestic tariff area)...
View ArticleIncome Tax - Revision u/s 263 - Erroneous or prejudicial of revenue - AO...
Income Tax - Revision u/s 263 - Erroneous or prejudicial of revenue - AO allowed the Exemption u/s. 10(34) - Insurance business - Dividend income - The order passed by the AO allowing exemption u/s....
View ArticleIncome Tax - Bank branch classification as Rural or Urban Writing off bad...
Income Tax - Bank branch classification as Rural or Urban Writing off bad debts under section 36(1)(viia) A bad debt cannot be refused merely because of assessing officer s perception collateral...
View ArticleIncome Tax - Bank branch classification as Rural or Urban Classification as...
Income Tax - Bank branch classification as Rural or Urban Classification as per RBI guidelines or Income Tax provisions - Overriding effect - A place includes a ward of a Gram Panchayat whose...
View ArticleIncome Tax - Rectification of mistake - Tribunal directed AO to recalculate...
Income Tax - Rectification of mistake - Tribunal directed AO to recalculate interest u/s 234A, 234B and adjustment of seized amount with advance tax - There is no mistake in the said order of the...
View ArticleIncome Tax - Book profit adjustment - MAT u/s 115JB - provision for...
Income Tax - Book profit adjustment - MAT u/s 115JB - provision for retirement benefits As per this clause (f) of section 43B, the expenses of leave encashment are allowable on an actual payment basis....
View ArticleIncome Tax - Reference made to TPO - Transfer Price Adjustments (TPA) Whether...
Income Tax - Reference made to TPO - Transfer Price Adjustments (TPA) Whether Section 92C and 92CA of the income tax act are independent of each other the words the said international transaction under...
View ArticleIncome Tax - Addition u/s 68 - Revnue have not asked the purchaser to prove...
Income Tax - Addition u/s 68 - Revnue have not asked the purchaser to prove source of the source. The purchaser also in his statement explained the reasons for giving the advance in cash to the...
View ArticleIncome Tax - Surrender of Sale (income) - whether unaccounted sundry debtors...
Income Tax - Surrender of Sale (income) - whether unaccounted sundry debtors are part of surrendered sale - Held yes - Assessing Officer was not justified in splitting this particular asset on the...
View ArticleCustoms - 100 EOU - Export obligations - Rate of duty on de-bonding - Rate of...
Customs - 100 EOU - Export obligations - Rate of duty on de-bonding - Rate of depreciation of capital goods on debonding - if an exemption was available on complying with certain conditions, the...
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