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Payment under inter-linked con-tracts for manufacturing attracts TDS u/s 194C
taxguru.in/income-tax-case-laws/payment-interlinked-contract...
por carnifex2m hace 2 días 12 horas 28 minutos
The assessee, Nova Nordisk Pharma India Ltd, an Indian Company was engaged in marketing of pharmaceutical products. It was a subsidiary company of NOVA No
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Interest payable U/s. 220(2) to be computed from the date of fresh assessment order if original been set asidetaxguru.in/income-tax-case-laws/interest-payable-2202-comput...
por carnifex2m hace 2 días 12 horas 33 minutos
In the case of assessee the original assessment was confirmed by the CIT (A) but on further appeal, the Tribunal set aside the
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How To Compute ‘Indexed Cost of Acquisition’ For Gifted Assets – Delhi HCtaxguru.in/income-tax-case-laws/flag-message-compute-indexed...
por carnifex2m hace 3 días 11 horas 51 minutos
There is no reason and justification to hold that clause (iii) of the Explanation intents to reduce or restrict the “indexed cost of a
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Non-availability or non-association of independent witness cannot be a ground for discharge or acquittal in all casestaxguru.in/income-tax-case-laws/nonavailability-nonassociati...
por carnifex2m hace 3 días 12 horas 4 minutos
It would depend upon the facts and circumstances of each case and the evidentiary value of the prosecution witnesses cou
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If AO wants to use any witness against the Assesee then principle of natural justice demands offering the witness for crtaxguru.in/income-tax-case-laws/ao-witness-assesee-principle...
por carnifex2m hace 4 días 13 horas 43 minutos
The remand report submitted by AO does not deny the fact that Mr. Jagdish Beniwal was acting as a coordinator fo
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It is enough if bad debt written off as irrecoverable in the accounts of assessee, subject to provisions of S. 36(2)taxguru.in/income-tax-case-laws/bad-debt-written-irrecoverab...
por carnifex2m hace 4 días 13 horas 47 minutos
After 1-4-1989, it is not necessary for the assessee to establish that the debt, in fact, has become irrecoverable. It is enough if the bad debt is written
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If AO objects to admission of additional evidence, then CIT(A) should give categorical finding in terms of Rule 46A for
por carnifex2m hace 5 días 7 horas 52 minutos
In our considered view, CIT(A) has admitted the additional evidence without fulfilling the categorical conditions laid down in Rule
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Liability to pay service tax on commission paid to Foreign Service provider arises only with effect from 18.4.2006taxguru.in/service-tax/liability-pay-service-tax-commission-...
por carnifex2m hace 5 días 8 horas 28 minutos
On hearing both sides, we find that the issue in dispute is as to whether service tax liability arises on recipient of commission
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