Periodics – Daily Tax Reporter

E-TDS Filing – CPC Processing – Problem Solving Module – Part II – Deductee

OVERVIEW OF SDT PROVISIONS

Working capital adjustment in Arm’s length price determination

MAT – MAT calculations – Methodology of set off -Overlapping interpretations in the matter of adjustment of BF Losses/Depreciation – A Dichotomy

Permanent Establishment – Insights

Transfer Pricing Manual

Imposition of tax on undisclosed foreign income and asset stashed abroad- A journey that began in 2011

Practice Manual For Sec 195 Payments

Magic Circular

Taxation of Salaried Employees

Clubbing provisions- marring Transfers

GENERAL ANTI-AVOIDANCE RULE (GAAR) – SUBSTANCE OVER FORM PRINCIPLE BY DESIGN – GUARD AGAINST ABUSE AND MISUSE OF INCOME TAX ACT PROVISIONS

Exploiting the Deductions in the light of citations from Higher Courts – Case Diary 2014

Practice procedure- XBRL

Compounding of offenses under Direct Taxes Laws- An antidote

Handbook on 2015 Announcement & Pronouncement

Round-up on beneficial provisions under Income tax and Service tax law

MAT Classic

E-TDS Filing – CPC Processing – Problem Solving Module – Part I – Deductors

CBDT notified Income Computation and Disclosure Standards (ICDS)

Quality assessment ….controversy

1

Commissioner (A) is not empowered to enhance income a new source of income vide 82ITR 9Trib) 176
1

It is assessee’s choice to select a method for determining FMV of shares vide 81 ITR (Trib) (SN) 78
1

No TP adjustment of trade receivables in case of a debt-free company vide 81ITR (Trib) (SN) 94
1

To accord registration as a charitable institution under income tax dominant purpose must be charitable and satisfies the conditions laid down us 2(15) vide 426ITR108 despite having non charitable ancillary objects meant to achieve the dominant purpose
1

Transactions with dubious entities is reason enough for case reopening vide 421ITR624

error: Do not copy the content of this website.