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Income Tax : Whether Revenue’s appeal is general in nature and needs no adjudication

On the facts and in the circumstances of the case, the ld.CIT(A) has erred in law and facts in delet

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Income Tax : Payment made to foreign company for service rendered in the nature of business not chargeable to tax in India in the absence of permanent establishment

We have carefully considered the submissions of the rival parties and perused the material available

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Income Tax : Payment in the nature interest under sec 2(28A) liable to deduct TDS under sec 40(a)(i)

Briefly stated facts of the case are that the assessee paid a sum of Rs.9,54,684/- to a foreign bank

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Income Tax : In case the nature of the appeal is academic it can cause withdrawal of the appeal

Respectfully submits that pursuant to the order of Ld. CIT, the assessment order has been passed by

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Others : If the working condition and responsibilities and nature of duties are same than all staff should be equally paid

Though some merit is found in the contention of the petitioner employer that the award does not rend

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Income Tax : Signature on ITR

Return of income : Signature : S. 139 and S. 140 of Income-tax Act, 1961 : A.Y. 2003-04 : Return of

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Income Tax : Determination of nature of expenditure incurred by an assess

Where the assessee-company had only acquired “access” to technical information under the agreement i

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Income Tax : What is the nature of expenditure incurred by an assessee

Neset Holdings (P) Ltd. v. CIT (2006) Relevant section: 37(1)

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Income Tax : NATURE OF INCENTIVE SUBSIDY RECEIVED BY A SUGAR FACTORY UNDE

NATURE OF INCENTIVE SUBSIDY RECEIVED BY A SUGAR FACTORY UNDER SCHEME OF 1980, 1987,1988 & 1993 FOR P

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Income Tax : NATURE OF INCENTIVE SUBSIDY RECEIVED BY A SUGAR FACTORY UNDE

It is the object for which the subsidy/assistance is given which determines the nature of the incent

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Service Tax : Nature of Receipts

That business of developing and printing of photographic films is only a service contract and does n

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Income Tax : NATURE OF SUBSIDY ::

Purpose of the Subsidy is important to determine whether it is revenue or capital

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