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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,
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Hinzugefügt am 08.11.2011 - 03:00:22
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von carnifex2m
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high court judgments
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http://taxguru.in/income-tax/expenditure-application-software-revenue-delhi-high ...
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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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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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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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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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high court judgments
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http://taxguru.in/income-tax/party-administrators-tpas-deduct-tds-194j-making-pa ...
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ITO V. M/s. S-Net Freight (India) P. Ltd. (ITAT Chennai) – The Tribunal order has recognised that beneficial ownership and legal ownership could be different and for the purpose of section 79 of the Act, the beneficial ownership was relevant. Accordingly, share transfers by nominees or trustees of the beneficial owner would not trigger the provisions of section 79 of the Act while the beneficial ownership did not change beyond 51 percent.
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Hinzugefügt am 14.11.2011 - 07:30:53
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von carnifex2m
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itat judgments
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http://taxguru.in/income-tax/transfer-shares-initial-subscribers-moa-amount-chan ...
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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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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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high court judgments
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http://taxguru.in/service-tax/service-tax-gta-assessee-eligible-abatement-circul ...
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After carefully considering the submissions made by both the sides we find that it is an admitted fact by both the sides that the construction of road does no
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Hinzugefügt am 22.11.2011 - 11:21:42
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von carnifex2m
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cestat judgments
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http://taxguru.in/service-tax/st-road-constructed-petrol-pump-facilitate-filling ...
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A.F. Ferguson & Co. Vs. The Asstt. Commissioner of Income tax - The dispute is regarding allowability of deductions on account of payments made by the assesse
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Hinzugefügt am 29.11.2011 - 12:50:31
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von carnifex2m
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itat judgments
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http://taxguru.in/income-tax/allowability-deductions-account-payments-assessee-r ...
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