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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,
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Hinzugefügt am 08.11.2011 - 03:17:16
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von carnifex2m
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- 1 Benutzer
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high court judgments
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http://taxguru.in/goods-and-service-tax/development-customized-software-works-co ...
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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,
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Hinzugefügt am 08.11.2011 - 03:37:37
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von carnifex2m
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high court judgments
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http://taxguru.in/corporate-law/students-st-stephens-college-form-alumnus-associ ...
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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
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Hinzugefügt am 13.11.2011 - 12:15:36
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von carnifex2m
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high court judgments
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http://taxguru.in/income-tax/sec-40bv-quantum-of-remuneration-or-the-manner-of-c ...
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-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.
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Hinzugefügt am 14.11.2011 - 04:45:13
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von carnifex2m
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- 1 Benutzer
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dtaa high court judgments permanent es
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http://taxguru.in/income-tax/taxpayer-constitute-construction-pe-dtaa-contract-c ...
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CIT vs. Yokogawa India Ltd (Karnataka High Court)- The High Court had to consider two issues for AY 2001-02 & onwards: whether (i) the loss incurred by a non-eligible unit & (ii) the brought forward unabsorbed loss & unabsorbed depreciation of the eligible unit has to be set-off against the profits of the eligible unit before allowing deduction u/s 10A/ 10B.
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Hinzugefügt am 14.11.2011 - 04:54:41
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von carnifex2m
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- 1 Benutzer
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high court judgments section 10a secti
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http://taxguru.in/income-tax/bf-business-loss-unabsorbed-depreciation-loss-incur ...
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The High Court held that payments made by the insurance company or the TPAs could be in the nature of business expenditure as per accounts/books maintained by them. However, tax has to be deducted under Section 194J of the Act if the payment is made to a resident person towards fees for professional services.
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Hinzugefügt am 14.11.2011 - 07:19:38
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von carnifex2m
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- 1 Benutzer
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high court judgments
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http://taxguru.in/income-tax/party-administrators-tpas-deduct-tds-194j-making-pa ...
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CIT vs. Jyoti Plastic Works Pvt Ltd (Bombay High Court) – under Section 80IB(2)(iv) what is relevant is the employment of ten or more workers and not th
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Hinzugefügt am 19.11.2011 - 07:16:53
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von carnifex2m
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- 1 Benutzer
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high court judgments
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http://taxguru.in/income-tax/section-80ib-workers-employees-delhi-hc.html
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It is evident on a perusal of the relevant portion of the circular dated 27.7.2005, extracted hereinabove, that the declaration by the G.T.A. on the consignmen
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Hinzugefügt am 21.11.2011 - 11:42:29
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von carnifex2m
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- 1 Benutzer
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high court judgments
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http://taxguru.in/service-tax/service-tax-gta-assessee-eligible-abatement-circul ...
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The Indian Hume Pipe Co Ltd vs. ACIT (Bombay High Court – Full and true disclosures must mean what the statute says. These disclosures cannot be garbled or hid
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Hinzugefügt am 26.11.2011 - 09:13:25
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von carnifex2m
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- 1 Benutzer
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bombay high court
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http://taxguru.in/income-tax/full-true-disclosures-statute-requires-specific-dis ...
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It is not in dispute that the entries were made contemporaneously when the expenditure was incurred between September, 1997 and December 1997. Therefore, though
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Hinzugefügt am 04.12.2011 - 06:39:14
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von carnifex2m
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- 1 Benutzer
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high court judgments
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http://taxguru.in/income-tax/expenditure-capital-revenue-nature-form-subject-mat ...
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Buy baby highchairs online at Kiddisave. Highchairs from Cosatto, Stokke, East Coast, Chicco and other brands. Visit website to view all and to buy online.
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Hinzugefügt am 06.12.2011 - 13:46:41
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von tri3mini
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baby highchair highchairs high chair
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http://www.kiddisave.co.uk/store/department/4/Baby-Highchairs/
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S M Sundaram Vs. CIT (Madras High Court)- Under section 48(1), the deduction in respect of the full value of the consideration received or accrued regar
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Hinzugefügt am 07.12.2011 - 12:31:07
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von carnifex2m
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- 1 Benutzer
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high court judgments
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http://taxguru.in/income-tax-case-laws/assessee-partner-firm-entitled-deduction- ...
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