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Residential Status- Period of stay during visit to India on deputation would be
DIT ( International taxation) Vs Shri Manoj Kumar Reddy Nare (Karnataka HC)- It Is held that for determining the residential status of an individual, vis
Hinzugefügt am 12.09.2011 - 10:01:46 von carnifex2m - 1 Benutzer
high court judgments
http://taxguru.in/income-tax-case-laws/residential-status-period-stay-visit-indi ...
Male Hindu cannot adopt without the consent of wife – SC
Ghisalal vs Dhapubai (D) By Lrs. (SC) - Hindu Adoptions and Maintenance Act, 1956, s. 7 – Adoption by husband -This is clear from Section 7 of the Act. Prov
Hinzugefügt am 12.09.2011 - 10:18:34 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/general-info/male-hindu-adopt-consent-wife-sc.html
Despite specific & pointed queries in section 143(3) assessment, AO cannot be s
Dalmia Pvt Ltd vs. CIT (Delhi High Court) - It is well settled that audit objection on the point of fact can be a valid ground for reopening of assess
Hinzugefügt am 02.10.2011 - 06:20:59 von carnifex2m - 1 Benutzer
high court judgments
http://taxguru.in/income-tax/specific-pointed-queries-section-1433-assessment-ao ...
Person arrested for Offences under the Customs Act and Central Excise Act can no
Om Prakash Vs UoI (Supreme Court, Dated: September 30, 2011) -Central Excise Act – Sub-section (2) of Section 9A makes provision for compounding of all offences under Chapter II. Significantly, Chapter II of the 1944 Act deals with levy and collection of duty and offences under the said Act have been specified in Section 9,
Hinzugefügt am 03.10.2011 - 15:11:58 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/excise-duty/person-arrested-offences-customs-act-central-excis ...
Directors not vicariously liable for crime of company – Su
M/s. Thermax Ltd. & Ors. Vs. K.M. Johny & Ors. (Supreme Court)- Though civil law recognizes the principle of ‘vicarious liability’ of directors of companies,
Hinzugefügt am 07.10.2011 - 14:23:08 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/corporate-law/directors-not-vicariously-liable-for-crime-of-co ...
Expenditure on ‘Application Software’ is revenue – Delhi High Court
CIT vs. Asahi India Safety Glass Ltd (Delhi High Court) - Software is nothing but another word for computer programmes, i.e., instructions, that make the
Hinzugefügt am 06.11.2011 - 10:58:16 von carnifex2m - 1 Benutzer
high court judgments
http://taxguru.in/income-tax/expenditure-application-software-revenue-delhi-high ...
Expenditure on ‘Application Software’ is revenue – Delhi High Court
CIT vs. Asahi India Safety Glass Ltd (Delhi High Court) - Software is nothing but another word for computer programmes, i.e., instructions, that make the hardware work. Software is broadly of two types, i.e., the systems software,
Hinzugefügt am 08.11.2011 - 03:00:22 von carnifex2m - 1 Benutzer
high court judgments
http://taxguru.in/income-tax/expenditure-application-software-revenue-delhi-high ...
Development of customized software is not works contract and hence not subject t
The assessee is a company engaged in the development of software and export and providing software services. During the course of verification of the documents submitted by the assessee for the purpose of the Karnataka Value Added Tax Act, 2003,
Hinzugefügt am 08.11.2011 - 03:17:16 von carnifex2m - 1 Benutzer
high court judgments
http://taxguru.in/goods-and-service-tax/development-customized-software-works-co ...
Ex students of St. Stephens College may form an alumnus association but may not
During the course of arguments, it was contended by the learned counsel for the defendants that the name St. Stephens College is being used by a number of institutions, including St. Stephen‟s Collge,
Hinzugefügt am 08.11.2011 - 03:37:37 von carnifex2m - 1 Benutzer
high court judgments
http://taxguru.in/corporate-law/students-st-stephens-college-form-alumnus-associ ...
Kar Vivad Samadhan not applicable to cases where Notice issued after
The classification made by the legislature appears to be reasonable for the reason that the legislature has grouped two categories of assessees namely, the a
Hinzugefügt am 10.11.2011 - 06:02:59 von carnifex2m - 1 Benutzer
supreme court judgements
http://taxguru.in/income-tax/kar-vivad-samadhan-applicable-cases-notice-issued-3 ...
Sec. 40(b)(v)- Quantum of remuneration or the manner of computing
Sood Brij & Associates vs. CIT (Delhi High Court) -On reading the supplementary partnership deed, in the present case, it is clear that the remuneration i
Hinzugefügt am 13.11.2011 - 12:15:36 von carnifex2m - 1 Benutzer
high court judgments
http://taxguru.in/income-tax/sec-40bv-quantum-of-remuneration-or-the-manner-of-c ...
Taxpayer did not constitute a Construction PE under the DTAA as the contract car
-Tribunal in the assessment order 1995-96 as well as the appellate authority in the assessment order 1994-95 have categorically given a finding of fact that the entire duration of the contract was from 27th December, 1993 till 26th June, 1994, i.e., less than six months. Article 5 (3) of the treaty provided that in order to constitute a permanent establishment such site or project should continue for a period of more than six months.
Hinzugefügt am 14.11.2011 - 04:45:13 von carnifex2m - 1 Benutzer
dtaa high court judgments permanent es
http://taxguru.in/income-tax/taxpayer-constitute-construction-pe-dtaa-contract-c ...
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