 Judiciary
Displaying 1280 - 1290 of 1437 in 144 pages
By Ravikumar.G On 27 September 2007 at 19:33
Section 15, read with sections 10(10CC) and 17(2) of the Income-tax Act, 1961 - Salaries - Chargeable as - Assessment year 2003-04 section 10(10CC) of the Income-tax Act, 1961 - Tax on perquisites met by employer - Exemption to - Whether where employ... Continue Reading
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By CA Nikita On 27 September 2007 at 12:17
TDS on 'usance interest' - Payment of interest u/s 201(1A) -
effective date - liability from the date of payment and not from day
Gujarat HC decision given : ITAT Third Member
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By CA Nikita On 27 September 2007 at 12:17
Indo-Canadian DTAA is based on UN Model - Profits not only
attributable to PE but also arising out of sales in other
contracting State are taxable in India : ITAT
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By Ravikumar.G On 26 September 2007 at 20:51
Section 5, read with section 9, of the Income-tax Act, 1961 - Income - Accrual of - Assessment year 1998-99 - Whether provisions of section 5(2) make it clear that under Act so far as foreign companies are concerned, taxable unit is a foreign company... Continue Reading
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By CA.Saibaburao Nanduri On 26 September 2007 at 11:36
Held that interest paid by the investment company on funds borrowed for purchase of shares, irrespective of the fact whether such shares were to be held as stock in trade or investment or for acquiring controlling interest in other companies, was ded... Continue Reading
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By CA Nikita On 25 September 2007 at 22:56
Transfer of immovable property - capital gains - To attract clause
(v) of Sec 2(47), it is not necessary that full sale consideration
is received by the owner : Advance Ruling
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By CA Nikita On 25 September 2007 at 15:51
Case Fact:
Whether assessee is entitled to interest on refund due on account of payment of excess self assessment tax u/s 140A?
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By Ravikumar.G On 25 September 2007 at 14:15
section 90 of the income-tax act, 1961, read with article 25 of the indo-korea dtaa - double taxation relief - where agreement exists - assessment years 1997-98 and 1998-99 - assessee-bank was based in korea - Assessing Officer rejected assessee's cl... Continue Reading
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By Ravikumar.G On 25 September 2007 at 14:15
Section 89 read with section 10(10C) of the Income-tax Act, 1961 - Salaries - Relief available when salary is paid in arrears or in advance - Assessment years 2001-02 and 2002-03 - Assessee, a bank employee, opted for retirement under Voluntary Retir... Continue Reading
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By Ravikumar.G On 25 September 2007 at 14:15
Section 201 read with section 192 of the Income-tax Act, 1961 – Deduction of tax at source – Consequence of failure to deduct or pay – Assessment years 1998-99 to 2002-03 – Assessee paid to some of its employees vehicle expenses reimbursements on bas... Continue Reading
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