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24. Sep 12

Einmal gespeichert
von Longin15v

Bad Debt is allowable irrespective of provision fo...

http://taxguru.in/income-tax-case-laws/bad-debt-al...

Deduction under section 36(1)(vii) is allowable independently and irrespective of provisions for bad and doubtful debts created by the assessee in relation to t

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von phjaymie

household income forecasts

http://www.globaldemographics.com/household-income...

Household incomes are probably the best indicator of market prospect of something new ort service. Global Demographics Ltd has obtained data per country on the likely mean, median and variance of hous...

25. Sep 12

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von Longin15v

CIT(A) can admit additional evidence or documents ...

http://taxguru.in/income-tax-case-laws/cita-admit-...

The Commissioner (Appeals), without application under rule 46A and without recording any reason for admitting the documents and explanation filed before him and

12. Oct 12

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von Longin15v

How to View Income tax Demand / Arrears Payable O...

http://taxguru.in/income-tax/view-income-tax-deman...

Taxpayers can view the details of their Arrear Demand in 'My Account' as communicated by their jurisdictional Assessing Officers to CPC. Steps to View Income ta

25. Sep 12

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von Longin15v

No TDS on Bulk Purchase Discount as it is not comm...

http://taxguru.in/income-tax/tds-bulk-purchase-dis...

The respondent in this civil appeal is Ahmedabad Stamp Vendors Association and the Members of the said Association are licensed Stamp Vendors. We are satisfied

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von Longin15v

Wealth Tax Payable on Urban land even if assessee ...

http://taxguru.in/income-tax-case-laws/wealth-tax-...

In the present case, the land owned by the assessee comes within the purview of urban area and the assessee is carrying on agricultural activities on the same.

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von Longin15v

Tax deduction on Interest income

http://taxguru.in/income-tax/tax-deduction-interes...

Many of us keep our money either with banks or with cooperative credit societies, be it in fixed deposits or recurring deposits or in saving accounts. Not only

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von Longin15v

Excise duty not to be included in closing stock va...

http://taxguru.in/income-tax-case-laws/excise-duty...

The supreme court has upheld the principle of exclusion of excise duty component from valuation of closing stock in the case of Dynavision Limited (SC). The im

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von Longin15v

Lumpsum Technical know-how Fees deductible u/s. 35...

http://taxguru.in/income-tax-case-laws/lumpsum-tec...

Sub-section (1) of Section 35AB of the Act clearly states that where the assessee has paid in any previous year any lump sum consideration for acquiring any kno

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von Longin15v

Immunity under clause (2) of Expl. 5 to Sec 271(1)...

http://taxguru.in/income-tax-case-laws/immunity-cl...

The only condition which was required to be fulfilled for getting the immunity, after the search proceedings got over, was that the assessee had to pay the tax

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