1504 18 july_2016
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This document provides a summary of recent legal landmarks in India across various courts and authorities. It lists 6 cases covering topics such as: 1. Renovation expenditure on leasehold land being classified as capital expenditure. 2. Organizing an auto expo being considered a charitable activity for tax purposes. 3. Comparable companies cannot be selected for transfer pricing based on information not provided by the assessed party.
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This document provides a summary of recent legal landmarks across various tax authorities in India. It lists 6 cases from different High Courts and Tax Appellate Tribunals pertaining to sections like 92C, 2(22), 80HHC, 40(a)(ia), 48, and 145 of the Income Tax Act. Each case provides the section number, ratio or key legal principle established, citation details, and name of the taxpayer involved. The document summarizes important tax rulings on issues like transfer pricing, deemed dividend, deductions, disallowances, capital gains computation, and accounting methods.
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This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases with details of the authority, section/rules discussed, ratio or key consideration of the case, and citation and name of the assessee involved. Some of the rulings summarized include that reassessment for recharacterizing business advances as capital receipts was not allowed if originally assessed differently, amounts spent on railway construction for project access were revenue expenses, and depreciation of 60% was allowed for chlorine tonners as they are gas cylinders.
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This document provides a summary of recent legal landmarks in India across various subjects:
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This document provides a summary of recent legal landmarks across various cases:
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This document provides a summary of recent legal landmarks related to taxation. It lists 6 cases from various High Courts and Tax Appellate Tribunals across India. For each case, it provides the authority, relevant section/rules of the Income Tax Act, a brief ratio or principle from the case, and case name and citation. The cases addressed a range of tax issues like what expenses need to be added to income, application of transfer pricing methods, comparable filters for transfer pricing adjustments, interest rates on loans to foreign affiliates, and questioning of payments to related parties.
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2. It lists 6 cases from different High Courts and Income Tax Appellate Tribunals across various cities in India.
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This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and the Income Tax Appellate Tribunal. For each case, it provides the authority, section/rules discussed, a brief description of the ratio or legal principle from the case, and citation details including the name of the assessee involved. The cases covered relate to topics like taxation of unsold property income, permanent establishment rules, taxability of commission payments to non-resident agents, transfer pricing adjustments, allowability of registration fee payments as a deduction, and classification of rental income.
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This document provides a summary of recent legal landmarks across various tax authorities in India. It lists 6 rulings covering topics such as:
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Deliverables
1 Valuation of a Company using Financial Statements
2 Beta Calculation
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854 11 sep_2014
This document provides a summary of recent legal landmarks related to taxation. It lists 6 cases from various High Courts and Tax Appellate Tribunals across India. For each case, it provides the authority, relevant section/rules of the Income Tax Act, a brief ratio or principle from the case, and case name and citation. The cases addressed a range of tax issues like what expenses need to be added to income, application of transfer pricing methods, comparable filters for transfer pricing adjustments, interest rates on loans to foreign affiliates, and questioning of payments to related parties.
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This document lists recent legal landmarks from various authorities and courts. It summarizes 6 cases related to taxation:
1. An expenditure incurred by a company providing benefits to employees is an allowable expense.
2. Rejection of incomplete raw material account books was justified in assessing a company's profits.
3. Block assessment proceedings cannot rely solely on documents seized from other entities.
4. Additions were justified where notices to shareholders were returned and documents were still obtained.
5. Penalty for late payment of self-assessment tax does not cease just because the tax was later paid.
6. Section 40(a)(ia) was not applicable where TDS was deposited before the due
0. beam global spirits & wine (india) (p.) ltd.
Case Name: Beam Global Spirits & Wine (India) (P.) Ltd. v Dy. CIT
Citation: 101 taxmann.com 118 (Delhi - Trib.) [2019]
Outcome: Partly in favor of Assessee
Income tax benefits for projects
The document outlines 19 tax reforms proposed by the Indian government. Key reforms include a five year tax holiday for new power projects, firms engaged in exports, and new industries; a 100% tax deduction on export profits; and enhanced deductions for research and development spending, foreign exchange earnings, and investment in infrastructure bonds. The proposals are estimated to result in 26,000 crore (Rs. 26,000 cr) in reduced tax revenue for the year.
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For detail guience with our experts request you to visit our website : onlinecompliances.com . where our experts are ready to provide you instant solution for your financial issues.
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0. beam global spirits & wine (india) (p.) ltd.
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1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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MEANING
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Receivership and liquidation Accounts Prof. Oyedokun.pptx
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Receivership and liquidation Accounts
Being a Paper Presented at Business Recovery and Insolvency Practitioners Association of Nigeria (BRIPAN) on Friday, August 18, 2023.
原版制作(PSU毕业证书)宾州州立大学公园分校毕业证学历证书一模一样
学校原件一模一样【微信：741003700 】《(PSU毕业证书)宾州州立大学公园分校毕业证学历证书》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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Human rights of LGBTQ people in India, constitutional and judicial approach
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Our company bridges the gap between registered users and experienced advocates, offering a user-friendly online platform for seamless interaction. This platform empowers users to voice their grievances, particularly regarding online consumer issues. We streamline support by utilizing our team of expert advocates to provide consultancy services and initiate appropriate legal actions.
Our Online Consumer Legal Forum offers comprehensive guidance to individuals and businesses facing consumer complaints. With a dedicated team, round-the-clock support, and efficient complaint management, we are the preferred solution for addressing consumer grievances.
Our intuitive online interface allows individuals to register complaints, seek legal advice, and pursue justice conveniently. Users can submit complaints via mobile devices and send legal notices to companies directly through our portal.
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Excited to share insights from my recent presentation on genocide! 💡 In light of ongoing debates, it's crucial to delve into the nuances of this grave crime.
Pedal to the Court Understanding Your Rights after a Cycling Collision.pdf
The immediate step is an intelligent choice; don’t procrastinate. In the aftermath of the crash, taking care of yourself and taking quick steps can help you protect yourself from significant injuries. Make sure that you have collected the essential data and information.
快速办理(SCU毕业证书)澳洲南十字星大学毕业证文凭证书一模一样
学校原件一模一样【微信：741003700 】《(SCU毕业证书)澳洲南十字星大学毕业证文凭证书》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
Safeguarding Against Financial Crime: AML Compliance Regulations Demystified
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To ensure the integrity of financial systems and combat illicit financial activities, understanding AML (Anti-Money Laundering) compliance regulations is crucial for financial institutions and businesses. AML compliance regulations are designed to prevent money laundering and the financing of terrorist activities by imposing specific requirements on financial institutions, including customer due diligence, monitoring, and reporting of suspicious activities (GitHub Docs).原版定做(sheffield学位证书)英国谢菲尔德大学毕业证文凭证书原版一模一样
原版定制【微信:bwp0011】《(sheffield学位证书)英国谢菲尔德大学毕业证文凭证书》【微信:bwp0011】成绩单 、雅思、外壳、留信学历认证永久存档查询，采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信bwp0011】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信bwp0011】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
Business Laws Sunita saha
Business law for the students of undergraduate level. The presentation contains the summary of all the chapters under the syllabus of State University, Contract Act, Sale of Goods Act, Negotiable Instrument Act, Partnership Act, Limited Liability Act, Consumer Protection Act.
Sangyun Lee, 'Why Korea's Merger Control Occasionally Fails: A Public Choice ...
Presentation slides for a session held on June 4, 2024, at Kyoto University. This presentation is based on the presenter’s recent paper, coauthored with Hwang Lee, Professor, Korea University, with the same title, published in the Journal of Business Administration & Law, Volume 34, No. 2 (April 2024). The paper, written in Korean, is available at <https://shorturl.at/GCWcI>.
From Promise to Practice. Implementing AI in Legal Environments
Pim Betist's presentation about generative AI in the legal sector at Lexpo.com '24
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Training aid for law enforcement officers related to search warrants, the requirements needed, drafting, and execution of the search warrant.
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- 1. VOLUME NO.: LLAT/1504 OF 2016-17 DATE: 18 July 2016 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Dear Client, We have pleasure in listing below some of the recent legal landmarks. SrNo Authority Section/Rules RATIO(S) Citation /Subject CASE(NAME OF ASSESSEE) 1.1 BOM 37(1) 30 32 Renovation expenditure on leasehold land held capital expenditure 1.2 71TM137 Deduction RPG Enterprises Ltd. 2.1 DEL ITAT 2(15) 11 Organizing Auto Expo for growth of automobile sector is a charitable activity 2.2 71TM138 Charitable purpose Society of Indian Automobile Manufacturers 3.1 BANG ITAT 92C Comparable can not be selected on basis of info obtained u/s 133(6) if such info wasnt furnished to A 3.2 71TM139 Transfer pricing Infineon Technologies India (P.) Ltd 4.1 DEL ITAT 12AA 12A 13 A formal deed of trust is not a precondition to obtain registration 4.2 71TM140 Registration Tsurphu Labrang 5.1 KAR HC 11 32 Amendment that bars on dual deduction to trust on purchase of asset is not to apply retrospectively 5.2 71TM192 Charitable income Bangalore Baptist Hospital Society 6.1 MUM ITAT 54F if taxpayer is unable to get possession of flat due to default of the builder he will not lose the exemption 6.2 71TM198 Exemption from CG Rajeev B. Shah