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29. Sep 12

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von Longin15v

Cost Inflation Index ÔÇô Financial Year 2012-13

http://taxguru.in/income-tax/cost-inflation-index-...

Notified Cost Inflation Index for Financial Year 2012-13 / Assessment Year 2013-14 852

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von Longin15v

Section 80-IA ÔÇô Texturing & twisting of polyeste...

http://taxguru.in/income-tax/section-80ia-texturin...

A short question which arises for determination in these civil appeals is, whether texturing and twisting of polyester yarn amount to 'manufacture' for the purp

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von Longin15v

Assesee can not challenges jurisdiction of Assessi...

http://taxguru.in/income-tax-case-laws/assesee-cha...

The petitioner is a share broker. A survey was conducted under Section 133-A of the Act on 24.4.2001 in which a large number of incriminating documents were fou

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von Longin15v

TDS u/s. 194 not applicable on trade advances to s...

http://taxguru.in/income-tax-case-laws/tds-194-app...

As far as trade advances are concerned, there is no question of applicability of the provisions of section. 194. On facts, the Commissioner (Appeals) collecte

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von Longin15v

Section 271D penalty cannot be imposed for busines...

http://taxguru.in/income-tax-case-laws/section-271...

Assessee entered into a collaboration agreement with 'D' for purchase of land on its behalf and development thereof by 'D'. 'D' purchased land from farmers on b

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von Longin15v

CBDT cannot take away exemption granted by statute...

http://taxguru.in/income-tax-case-laws/cbdt-exempt...

The impugned circular issued by the Board came up for consideration before the Bombay High Court and it has struck down the circular holding that powers under s

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von sherrihhre

4 Ways to Quickly Boost Your Sales & Income | Heal...

http://www.cherylheppard.com/4-ways-to-quickly-boo...

Ready to have a healthy business that gets seen and gets CLIENTS? Claim your free resources now.

30. Sep 12

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von Longin15v

Discharging debt / Interest due to bank by issuing...

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

In the present case it is seen that the liability was discharged by way of issuance of shares. When the assessee issues shares the assessee does not incur any e

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von Longin15v

In case of gift burden is on assessee to prove fin...

http://taxguru.in/income-tax-case-laws/case-gift-b...

On going through the records, we find that an important query was raised by the Department as to whether these two donors had the financial capacity to make the

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von Longin15v

Section 234D applies even to refunds granted prior...

http://taxguru.in/income-tax-case-laws/section-234...

The case of the revenue is that section 234D as introduced on 1st June, 2003 was retrospective in operation by necessary implication. However, as doubts were ra

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