31st July is approaching fast which is the last date for filing of Income Tax Return for the Assessees who are not required to get there books of acco
How to e-file Income Tax Return – 10 Step Guide
Service tax on Services Provided ‘by’ & ‘to’ Government
Let the reader not be under an impression that this article deals with English Grammar as a subject. This article makes an attempt
Share transferred by promoters before listing not eligibl
Yet another issue involved in this appeal is as to whether the capital gain tax, in this case, would be leviable at the normal rate of 20% or at the r
Enhanced Leased rental to acquire asset of enduring nature is capital expenditure
1. That part of the enhancement of lease rent, which is attributable to Mehta Charitable Trust surrendering its right to purchase khair wood
Income earned & received outside India by non-resident not taxable on remittance to India
In this case, the right to receive the brokerage and commission always remained outside India and what was received by the assessee in
Excise Dues of company cannot be recovered from its directors or shareholders
It is an undisputed position that duty and penalty are arrears of the company. It was the company that was the person engaged in manufactur
Wealth Tax – To claim exemption of SOP, stay in house not mandatory
Rule 3 of Schedule III enumerates the basis and method of valuation by applying the multiple of net maintainable rent for the i
Service Tax – Place of Provision of Service Rules – An analysis
The negative list of taxing services has hailed complexities in determination of the jurisdiction of
Service Tax on Directors & Security Services – Analysis
In the absence of mention of any date in the notification, it shall be effective from the date of publication in official gazette i.e. 7th August, 201
Deduction u/s. 54 / 54EC cannot be denied for investment in joint names
A careful reading of section 54 as well as section 54EC makes it clear that when capital gains arise from the transfer o