The Supreme Court has reiterated in its judgment, Dy Commissioner of Income Tax vs Torqouise Investment & Finance Ltd, the principle that Double Taxation Avoidance Agreement (DTAA) entered into by the Government of India with foreign governments woul
Interest earned from Income Tax Department & staff loans to be assessed under 'other sources'; Interest on Credit sales is business income; When profit is negative, deduction under Section 80 HHC is nil
valuation -Merely because supplier was holding 30% of equity in share capital of buyer does not establish mutuality of interest - Burden to prove undervaluation lies on Revenue
Non-compete fee paid to ward off competition but no period recorded in agreement - Since no capital asset created nor any advantage of enduring nature acquired, it is business expenditure, eligible for deduction
Security Services utilized by appellant for residential colony - whether eligible for Cenvat Credit - Matter remanded as Commissioner(A) has passed a non-speaking order
Central Excise - Duty paid before Show cause Notice - interest and penalty liable : Karnataka High Court
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Aggarwal Sarawagi and Co
New Delhi
CA
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Karia Overseas
Ahmedabad
CA
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YOGESH KAPOOR AND ASSOCIATES
New Delhi
B.Com
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