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76299
ITAT Orders
Section 10(6C) of the Income-tax Act, 1961 - Income arising to foreign company by way of fees for technical services - Notified company - Sinclair Knight Merz Pty Limited (M/s SKM), Australia notified - Notification No. 15/2010[F. No. 200/454/2009-ITA.I], dated 12-3-2010
Section 144C of the Income-tax Act, 1961 - Reference to Dispute Resolution Panel - Powers, functions and jurisdiction of Dispute Resolution Panel at Headquarters Delhi and Mumbai - Order No. 3/JS(FT&TR-II)/2010, dated 8-3-2010
Payment towards VSAT/Transaction charges made by a Stock Broker to Stock Exchange is not fee for technical services u/s 194J
It is wrong to disallow first year’s brought forward expenditure of a project in second year by branding it as ‘prior period expenditure’ because unless entire expenditure is considered at the end of project correct amount of profit cannot be finally determined
New Tax Code should retain exemptions to SEZs: Commerce Ministry
Long-term Capital Gains may make it to DTC regime
Processing of returns of A.Y. 2008-09 - Steps to clear the backlog - Instruction No. 1/2010, dated 25-2-2010
Interest on loan taken for repayment of earlier loan taken for business purposes is not allowable u/s 24(1)(vi)
Depreciation : Requirement of second proviso to rule 5(1A) of IT Rules is satisfied if option is exercised before expiry of due date of filing of return of income u/s 139(1) of IT Act, 1961
Indo-US Treaty : Profits attributable to transaction of cargo, mail, etc. by aircrafts owned, chartered or leased by assessee cannot be taxed in India
Notifications under section 35(1)(ii) - Public Health Foundation of India/Petroleum Conservation Research Association notified - Notification No. 13 & 14/2010, dated 5-3-2010
Demand raised by AO in assessment does not get vacated only on filing of application before Settlement Commission
Credit to expenditure on improvement, while determining capital gains u/s 50C, can be given when there is evidence
When notice is served through Courier extra caution is required; caution has to be necessarily in the form of proper identification of the person upon whom the notice is service
Transfer Pricing: TNM method requires comparison of net profit margins and not operating margins of enterprises
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On this historic Day of 25th of January, the Income-tax Appellate Tribunal was constituted in 1941. It complets sixty years and celebrates its Diamond Jubilee today The Income Tax Appellate Tribunal, (ITAT) is one of the oldest temple of justice in our country. It is said that the older the temple, the greater is its sanctity and reverence. On this solemn occasion ITAT rededicates itself to the lofty ideals which inspired its creation, namely,
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