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Thursday, August 25, 2011

A gift received from 'relative', irrespective of whether it is from an indi

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IT : A gift received from 'relative', irrespective of whether it is from an individual relative o...
Wednesday, August 24, 2011

Whether when entire business is taken over as going concern, and a composi

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Whether when entire business is taken over as going concern, and a composite fee is paid for same, plea of assessee that fee paid for u...
Tuesday, August 23, 2011

Whether, to avail benefit of tonnage tax, it is necessary for ship to unde

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Whether, to avail benefit of tonnage tax, it is necessary for ship to undertake voyage between internatio...
Monday, August 22, 2011

Where profits of business of eligible industrial undertaking were reduced t

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Where profits of business of eligible industrial undertaking were reduced to extent of expenses incurred by assessee, amount of reimbursemen...
Sunday, August 21, 2011

Vodafone questions I-T Dept's ambit to levy capital gains tax

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Vodafone questions I-T Dept's ambit to levy capital gains tax British telecom giant Vodafone has questioned the jurisdiction of the Inco...

If assessee not ask for reasons,ITAT cannot remand to AO

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If assessee does not ask for s. 147 reasons & object to reopening, ITAT cannot remand to AO & give assessee another opportunity The...
Saturday, August 20, 2011

An income, so as to be characterized as 'derived from' an undertaking u/s 80-IA,

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An income, so as to be characterized as `derived from' an undertaking u/s 80-IA, should directly result from it; it should be "gene...

Whether services like repair and maintenance constitute an integral part o

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  Whether services like repair and maintenance constitute an integral part of manufacturing of Industrial Undertaking as per Sec 80IB - ...

ITR Volume 336 : Part 3 Issue dated 22-8-2011

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INCOME TAX REPORTS (ITR) Volume 336 : Part 3 (Issue dated 22-8-2011) SUBJECT INDEX TO CASES REPORTED IN THIS PART HIGH COURTS Appeal to High...