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Whether capital receipts received by an assessee on issue of equity shares to its non-resident holding entity and the short-fall between fair market price and issue price of its equity shares can be considered as income within the meaning as defined under the Income Tax Act, 1961?
Whether Section 154 can be invoked for rectification, re-examination and re-computation of subject matter other than a mistake apparent from the record?
Whether gains on the sale of equity shares and Compulsorily Convertible Debentures are exempt from income tax in India by virtue of DTAA with Mauritius? And whether gains arising on the sale of CCDs are interest within the meaning of Section 2(28A) of the Income Tax Act, 1961 and taxable under Article 11 of India-Mauritius DTAA?
Whether benefit of section 80V would be available to the Assessee if the borrowings were taken for the purpose of payment of tax? And whether disallowance under rule 6D should be computed with reference to the total expenditure incurred by an employee or other persons during the entire year and not with reference to each trip separately?
Whether disallowance can be made u/s 14A of the Income Tax Act if no expenditure is incurred in relation to the exempt income?
Whether retracted statement can form the basis of reopening of assessment under section 147 of Income Tax Act and whether Protective assessment without substantive assessment is permissible?
Whether Section 43 B covers employees- contribution to Provident Fund and whether the deduction is allowable if it is paid before due date for filing the Return of Income?
Whether fees received for -foreign exchange deal matching system services- constitutes -royalty- under Article 13 of India-UK DTAA & Section. 9(1)(vi) of Income Tax Act, 1961?
Deduction under Section 54 of ITA cannot be denied as long as there is a Residential unit
Whether payer can be held liable to deduct TDS on payment made and suffer disallowance u/s 40(a)(ia) on account of subsequent retrospective amendment?

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Updated on : 29/01/2015 12:25:15

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