• Finance Act, 2002—Explanatory Notes on provisions relating to direct taxes

  Circular No. 8/2002 Dated 27/8/2002 1. Introduction 1.1 The Finance Act, 2002, as passed by Parliament, received the assent of the President on 11th May, 2002, and has been enacted as Act N... ...

• 2015 (6) TMI 514 - ITAT DELHI

  Transfer pricing adjustment - AO/ TPO had accepted and adopted TNMM method with regard to other international transaction, therefore, no separate bifurcation of AMP expenses is to be made as per asses... ...

• 1981 (11) TMI 23 - CALCUTTA High Court

  Judge(s) : C. K. BANERJEE., SABYASACHI MUKHERJEE JUDGMENT SABYASACHI MUKHARJI J.-In this reference under s. 256(1) of the I.T. Act, 1961, two questions have been referred, one at the instance of... ...

• 1971 (1) TMI 31 - CALCUTTA High Court

  Surplus as a result of the association's activities connected with providing medical facilities to its members - whether ITO is justified in holding that the assessee was a trade association rendering... ...

• 2014 (10) TMI 961 - ITAT, PUNE

  Deduction claimed u/s. 80IA in respect of profit earned from the project Godawari Lift Irrigation Scheme developed by the Govt. of Andhra Pradesh - Held that:- As decided in assessee's own case [2014 ... ...

• 1984 (3) TMI 112 - ITAT BOMBAY-C

  Member(s) : DR. V. BALASUBRAMANIAN., D. S. MEENAKSHISUNDARAM. ORDER Per Dr. V. Balasubramanian, Vice President--- The first appeal is by the assessee and the second by the department. The po... ...

• 2022 (11) TMI 1352 - ITAT BANGALORE

  TP adjustment - Adjustment determined by bifurcating the marketing and business support services segment into ITES segment and MSS segment - HELD THAT:- For assessment year 2013-2014 when the DRP had... ...

• 2022 (11) TMI 1351 - ITAT BANGALORE

  TP adjustment - Bifurcation of marketing and business support services segment into ITES and MSS segments - HELD THAT:- Merely because services are rendered using IT medium, they cannot be termed as ... ...

• 2022 (4) TMI 1022 - CALCUTTA HIGH COURT

  Reopening of assessment u/s 147 - recorded reason that the expenditure on account of payment in question as referral to doctors being an expense prohibited by law and is disallowable under explanati... ...

• 2022 (3) TMI 1511 - ITAT BANGALORE

  TP Adjustment - Trading segment - non consideration of segmental margin as furnished by the Assessee - HELD THAT:- TPO s observation that total expenses are to be taken into consideration for computi... ...

• 2022 (2) TMI 1114 - Supreme Court

  Business expenditure under Section 37(1) - pharmaceutical companies gifting freebies to doctors, etc . - what is prohibited by law ? -agreement between the pharmaceutical companies and the medical p... ...

• 2020 (6) TMI 674 - NATIONAL ANTI-PROFITEERING AUTHORITY

  Profiteering - purchase of Flat - allegation that the Respondent had not passed on the benefit of Input Tax Credit (ITC) by way of commensurate reduction in the prices - contravention of section 171 o... ...

• 2020 (5) TMI 583 - NATIONAL ANTI-PROFITEERING AUTHORITY

  Profiteering - purchase of Flat No. EFP 24-0501 in Emerald Floors Premier project - allegation is that the Respondent had not passed on the benefit of Input Tax Credit (ITC) by way of commensurate r... ...

• 2019 (5) TMI 1664 - ITAT DELHI

  Addition of advance against depreciation - HELD THAT:- Issue to be answered in favour of the respondent-assessee in view of our order and judgment dated 28.02.2018 in the assessee's case in [ 201... ...

• salary structure

  Monthly salary is 46000 , I request the expert to show how it can be structured to have minimum tax liability - Reply By Ganeshan Kalyani - The Reply = Tax can be saved by investing in various avenu... ...

• 2016 (4) TMI 209 - ITAT DELHI

  Penalty u/s 271(1)(c) - TPA adjustment - disallowance in the case of an assessee who has entered into an “international transaction” defined in Section 92B - Held that:- In the present case it is foun... ...

• 2016 (2) TMI 1 - PUNJAB AND HARYANA HIGH COURT

  One Time Settlement Scheme - Notification dated 06.02.2009 whereby the One Time Settlement Scheme (for short, the 'OTS') for equity disinvestment in joint sectors/assisted sector companies, promoted b... ...

• Income-tax (21st Amendment) Rules, 2015

  GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 93/2015 New Delhi, the 16th December, 2015 INCOME-TAX ... ...

• Indirect Taxes - Pre-budget Memorandum - 2015 by ICAI

  I. INTRODUCTION The Institute of Chartered Accountants of India (ICAI) considers it a privilege to submit the Pre-Budget Memorandum, 2015 on Indirect Taxes to the Government of India. The Memo... ...

• 2013 (11) TMI 934 - ITAT MUMBAI

  Disallowance of extra ordinary expenses - Payment under VRS scheme - Held that:- payments made under the Voluntary Retirement Scheme was the expenditure incurred by the assessee to save expenses and i... ...

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