All F & O transactions before 2006 to be held as speculative
Set - off of short-term capital loss which has been subject to STT against short-term capital gains arising on off-market transactions including buy back / open offer, etc., which are not subject to STT
If it is held that the transaction in derivatives does not fall in section 43(5), it will make clause (d) and Explanation thereto below section 43(5) introduced by Finance Act, 2005 to be redundant.
Stock Exchange card is NOT an intangible asset eligible for depreciation
In both the writ appeals, one filed by the firm and the other by the partner of the firm, as a common question of law is involved, they are being heard together and disposed of by this common judgment.
Penalty under section 271(1)(c)-Concealment-Addition to income based on estimate basis-Where in a case there is nothing on record to substantiate that there was failure on part of assessee to return correct income penalty under section 271(1)(c) cann
Delhi Tribunal reaffirms that the taxpayer can claim the benefits of a double taxation avoidance agreement between India and Mauritius on the basis of a tax residency certificate
Applicability of Central Excise and Service Tax Sections to CENVAT Credit: Sections 11A and 11AB will be applicable where the CENVAT credit in question has been utilised for payment of duty of excise on final products whereas Sections 73 and 75 of th
M/s. India Capacitors Ltd. (for short, the said Company), a company incorporated and registered under the Companies Act, 1956 (for short, the said Act), was directed by an Order of the learned Company Judge dated 23.10.1997 to be wound up and the Off
The petitioner was awarded a contract for construction of 60 numbers of single suits for four storeyed at Dev Nagar New Delhi vide contract no. 08/EE/LD/1997-98. A dispute arose between the petitioner and the respondent which was referred to the arbi