Income Tax Judgements
ALLOWABILITY OF LOSS ARISING ON ACCOUNT OF FOREIGN CURRENCY
CHEZHIYAN 12 September 2008 at 11:42
The PSC is an independent accounting regime which includes tax treatment of costs, expenses, incomes, profits etc., it is because of the specific provision in the PSC for currency translation that loss/profit would accrue to an operator-company; ofte
Section 194 I
Rajesh 12 September 2008 at 11:42
Concession By CBDT On TDS Under Section 194-I Of Income Tax Act
Section 9, of the Income-tax Act, 1961, read with article 12
CHEZHIYAN 12 September 2008 at 11:42
Section 9, of the Income-tax Act, 1961, read with article 12, of the Direct Tax Avoidance Agreement between India and USA - Income - Deemed to accrue or arise in India - Applicant is an Indian company and is mainly engaged in business of providing ca
WHEN STOCK DULY ACCOUNTED FOR CANNOT BE TREATED AS UNDISCLOS
CHEZHIYAN 12 September 2008 at 11:42
Thus, in our view, the provisions of section 69 cannot be said to be attracted to the price of stock in question. Though, not necessary, but still it may be considered and observed, that during the relevant year, the entire income of the assessee wa
CONSEQUENCE OF NON-CONSIDERATION OF THE APPLICATION FOR REGI
CHEZHIYAN 12 September 2008 at 11:42
Effect of non-consideration of the application for registration within the time fixed by section 12AA(2) would be a deemed grant of registration
Section 48 of the Income-tax Act, 1961
CA Pawan Goswami 09 September 2008 at 11:23
Punjab and Haryana High Court on section 145A of the Income
CA Pawan Goswami 09 September 2008 at 11:23
Section 145A of the Income-tax Act, 1961 - Method of Accounting - In certain cases - Assessment year 1999-2000 - While completing assessment, Assessing Officer noticed that certain amount of MODVAT, which was available to assessee, was not included i
TAX CAN BE LEVIED EVEN IF THE RETURNED INCOME IS A LOSS
Vidya 06 September 2008 at 00:54
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