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Friday, January 20, 2012

Whether when assessee acquires a running cement plant in slump sale

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  Income tax - Whether when assessee acquires a running cement plant in slump sale, if price paid for assets is more than book value...

READING [Art of reading]

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  READING INTRODUCTION: Reading is inevitable for knowledge gaining. The main purpose behind our reading is to make connections ...
Thursday, January 19, 2012

re-opening

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  Intimation under section 143(1) issued but not communicated to assessee - Whether reopening of assessment justified Once the orde...

HUF cannot be a partner in firm but it is competent to the manager or karta acti

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  HUF cannot be a partner in firm but it is competent to the manager or karta acting on behalf of the HUF to enter into a valid part...
Wednesday, January 18, 2012

S. 72: Gains arising from “business assets” not eligible for set-off against B/fd business loss

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S. 72: Gains arising from “business assets” not eligible for set-off against B/fd business loss The assessee sold land & building...
Friday, January 13, 2012

Transfer fees ***mutuality ?

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  INCOME TAX APPELLATE TRIBUNAL, MUMBAI ITA No.5027/Mum/2010 – (Assessment Year: 2005-06) Twinstar Jupiter Co-op. Hsg. Soc. Ltd. ...
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Thursday, January 12, 2012

Transfer Pricing: Important Principles on scope, data & comparability set out

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  Genisys Integrating Systems vs. DCIT (ITAT Bangalore) Transfer Pricing: Important Principles on scope, data & comparability ...
Wednesday, January 11, 2012

Purchase from grey market

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  IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES "F", MUMBAI BEFORE SHRI D.K. AGARWAL (J.M.) AND SHRI J. SUDHAKAR R...