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Income Tax : Applicability of section 44AE is depend upon fulfillment of condition prescribed

the relevant facts as available from the concerned orders are that the assessee, during the year, wa

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LAW : Issue of Jurisdictional High Court in the case of Godrej Boyce Mfg. Co. Ltd - Applicability of rule 8D

Facts: The department has filed this appeal for assessment year 2007-08 against order dated 2.11.201

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Income Tax : Applicability of section 92CA can be made after considering section 92A, 92B and provision of transfer pricing cannot avoid book result and adjustment only can made after giving de

The relevant material facts are like this. The assessee before us, Dongfang Electric Corporation (DE

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Income Tax : When the agreement is clear that the expenses included cannot be recovered from the charterer as lease rentals so there is no applicability of sec 92CA(3)

The brief facts in apropos these grounds are that the assessee, Boskalis Dredging India P.Ltd, is a

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Income Tax : Applicability of IT Rules on Plot Society and Flat Society are not similar

On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in deleting t

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Income Tax : Applicability of section 40(a)(i) of IT Act

The payment by way of reimbursement of salary and expenses payable outside India or to a non-residen

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Income Tax : PREREQUISITE FOR APPLICABILITY OF SECTION 35AB OF THE INCOME

For the applicability of section 35AB, the nature of expenditure is required to be decided at the th

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Income Tax : Perquisites- Rule 3(5), Income-tax Rules,1962- Applicability

The assessee, a public school, had been charging concessional fees from the children of the employee

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Income Tax : Applicability of Section 40(b) ::

Discounts are given for business exigencies to everyone and as such discounts are neither salary nor

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