817 31 july_2014
•
0 likes•104 views
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.
Report
Share
Report
Share
Download to read offline
Recommended
1477 16 june 2016
1. The document provides a summary of recent legal landmarks from various tax authorities in India.
2. It lists 6 cases from different High Courts and Income Tax Appellate Tribunals across various cities in India.
3. The cases cover rulings on topics like determining the most appropriate transfer pricing method, whether certain services are technical services subject to presumptive taxation, considering orders from other authorities to determine the nature of services rendered, and disallowance of expenses for default of tax deducted at source requirements.
770 6 june_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics such as deduction of advances under section 36(1)(vii), disallowance under section 14A, appropriate transfer pricing method under section 92C, deemed dividend under section 2(22), capital gains on conversion of capital asset to stock-in-trade under section 45(2), and stay of demand during an appeal under section 254. Each case provides the citation, authority or court, relevant section/rules, and ratio or key points of the ruling.
1493 5 july_2016
This document provides a summary of recent legal landmarks across various tax authorities in India. It lists 6 cases covering topics like the tax treatment of wheeling charges, eligibility for deductions under section 80-I, the taxability of income from carbon credits, condonation of delay in filing an appeal, determining the most appropriate transfer pricing method, and selection of comparable companies for transfer pricing studies. For each case, it provides the authority, relevant section/rules, ratio of the ruling, and case name.
794 4 july_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It includes 6 cases covering topics like transfer pricing, deductions under various sections of the Income Tax Act, revision of book profits, tax deducted at source, and professional misconduct of chartered accountants. Each case provides the authority, relevant section/rule, ratio or key consideration from the ruling, citation details, and name of the assessed party.
769 5 june_2014
This document provides a summary of recent legal landmarks across various jurisdictions 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 assessed party. Some of the key issues addressed include the tax treatment of retention money withheld by an employer, tax deducted at source on payments made abroad, transfer pricing considerations for valid contracts, deemed income from payments made to related parties, the duty of the CIT to consider audit reports, and the opportunity to be heard regarding transfer of assessment to another jurisdiction.
1513 28 july_2016
This document provides a summary of recent legal landmarks from various tax authorities and courts in India. It lists 6 rulings covering topics like transfer pricing comparables, deductibility of interest expenses, applicability of appeal filing limits. Each ruling cites the relevant section/rule of tax law, provides a brief ratio or reasoning from the case, and identifies the case name and assessee involved. The rulings relate to matters like what constitutes a pass through cost, whether certain industries can be comparable for transfer pricing, interest expenses being business expenditures and applicability of appeal filing limits.
1529 16 aug_2016
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 of the Income Tax Act involved, ratios or principles established, case names and citations. The cases addressed issues like determining comparable companies for transfer pricing, allowability of depreciation and interest deductions, applicability of transfer pricing provisions, penalties for furnishing inaccurate income particulars, selection of the tested party under transfer pricing regulations, and benchmarking transactions with associated enterprises.
759 24 may_2014
This document provides a summary of recent legal landmarks from various tax authorities and high courts in India. It includes 6 rulings covering issues like:
1. Income from unused business premises being considered as house property income.
2. Expenditure on an abandoned film being allowed as a revenue expenditure.
3. Amount paid for electricity transmission and maintenance not considered fee for technical services and instead covered under a different section.
Recommended
1477 16 june 2016
1. The document provides a summary of recent legal landmarks from various tax authorities in India.
2. It lists 6 cases from different High Courts and Income Tax Appellate Tribunals across various cities in India.
3. The cases cover rulings on topics like determining the most appropriate transfer pricing method, whether certain services are technical services subject to presumptive taxation, considering orders from other authorities to determine the nature of services rendered, and disallowance of expenses for default of tax deducted at source requirements.
770 6 june_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics such as deduction of advances under section 36(1)(vii), disallowance under section 14A, appropriate transfer pricing method under section 92C, deemed dividend under section 2(22), capital gains on conversion of capital asset to stock-in-trade under section 45(2), and stay of demand during an appeal under section 254. Each case provides the citation, authority or court, relevant section/rules, and ratio or key points of the ruling.
1493 5 july_2016
This document provides a summary of recent legal landmarks across various tax authorities in India. It lists 6 cases covering topics like the tax treatment of wheeling charges, eligibility for deductions under section 80-I, the taxability of income from carbon credits, condonation of delay in filing an appeal, determining the most appropriate transfer pricing method, and selection of comparable companies for transfer pricing studies. For each case, it provides the authority, relevant section/rules, ratio of the ruling, and case name.
794 4 july_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It includes 6 cases covering topics like transfer pricing, deductions under various sections of the Income Tax Act, revision of book profits, tax deducted at source, and professional misconduct of chartered accountants. Each case provides the authority, relevant section/rule, ratio or key consideration from the ruling, citation details, and name of the assessed party.
769 5 june_2014
This document provides a summary of recent legal landmarks across various jurisdictions 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 assessed party. Some of the key issues addressed include the tax treatment of retention money withheld by an employer, tax deducted at source on payments made abroad, transfer pricing considerations for valid contracts, deemed income from payments made to related parties, the duty of the CIT to consider audit reports, and the opportunity to be heard regarding transfer of assessment to another jurisdiction.
1513 28 july_2016
This document provides a summary of recent legal landmarks from various tax authorities and courts in India. It lists 6 rulings covering topics like transfer pricing comparables, deductibility of interest expenses, applicability of appeal filing limits. Each ruling cites the relevant section/rule of tax law, provides a brief ratio or reasoning from the case, and identifies the case name and assessee involved. The rulings relate to matters like what constitutes a pass through cost, whether certain industries can be comparable for transfer pricing, interest expenses being business expenditures and applicability of appeal filing limits.
1529 16 aug_2016
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 of the Income Tax Act involved, ratios or principles established, case names and citations. The cases addressed issues like determining comparable companies for transfer pricing, allowability of depreciation and interest deductions, applicability of transfer pricing provisions, penalties for furnishing inaccurate income particulars, selection of the tested party under transfer pricing regulations, and benchmarking transactions with associated enterprises.
759 24 may_2014
This document provides a summary of recent legal landmarks from various tax authorities and high courts in India. It includes 6 rulings covering issues like:
1. Income from unused business premises being considered as house property income.
2. Expenditure on an abandoned film being allowed as a revenue expenditure.
3. Amount paid for electricity transmission and maintenance not considered fee for technical services and instead covered under a different section.
815 29 july_2014
This document lists recent legal landmarks from various authorities and courts in India. It summarizes 6 cases related to topics like compulsory property acquisition, tax evasion, transfer pricing adjustments, taxability of trust accruals, deductions for partner payments, and characterization of leased line payments. Each case provides the authority, relevant section/rule, ratio or key finding, citation, and case name for reference. The document serves to inform clients of notable recent tax rulings.
777 14 june_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and the Supreme Court. The cases addressed a variety of taxation issues such as whether reimbursements constitute income subject to TDS; when a special audit can be directed; whether interest earned on delayed payments is taxable; allowing premiums on debentures to be spread over the life of the debentures; and whether salary earned before 1983 for offshore services was taxable in India. For each case, the document provides the authority, section/rules addressed, ratio or key finding, citation, and name of the assessee or party.
1481 21 june 2016
This document provides a summary of recent legal landmarks from various tax authorities in India. It lists 6 cases from different High Courts and Income Tax Appellate Tribunals (ITATs) across India. The cases pertained to topics like transfer pricing adjustments, penalty for transfer pricing additions, selection of comparable companies for transfer pricing analysis, tax treatment of consideration paid to original promoter, need for segmental profit analysis in transfer pricing cases, and taxability of anonymous donations. For each case, the document mentions the authority, relevant section/rule, ratio or key consideration of the ruling, and case name.
1488 29 june 2016
This document provides a summary of recent legal landmarks in India:
1. The Mumbai ITAT ruled that stay on tax demands should be granted where there was no assignment or transfer of call options by a company to indirectly acquire shares in an Indian company.
2. The Mumbai ITAT also ruled that penalty for concealment could not be levied solely due to differences in pricing methodologies between the assessing officer and the assessed.
3. The Mumbai ITAT further ruled that amendments to section 92B of the Income Tax Act regarding corporate guarantees only apply prospectively, not retrospectively prior to the date of amendment.
1504 18 july_2016
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.
826 11 aug_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 rulings covering topics such as whether rental income from a godown on agricultural land constitutes agricultural income, whether service tax reimbursements should be excluded from gross receipts for presumptive income, and whether partners are liable to pay taxes on profits received from a firm that include exempted income. Each ruling summarized includes the authority, section/rules of relevant law, ratio or key consideration of the ruling, and citation and subject details.
1483 23 june 2016
This document provides a summary of recent legal landmarks across various tax authorities in India. It lists 6 cases from authorities such as the Delhi High Court, Punjab ITAT, and Ahmedabad ITAT. Each case listing includes the authority, section/rules of the relevant act, a brief ratio describing the ruling, and citation details including the name of the assessed party. The rulings cover topics like reopening of assessments, comparables for transfer pricing computations, depreciation allowances, additions under section 68, reassessment proceedings, and search assessments.
762 28 may_2014
This document provides a summary of recent legal landmarks across various cases:
1. In the case of Aberdeen Claims Administration Inc, the Authority for Advance Rulings held that the cost of acquiring the surrender of right to sue cannot be determined and capital gains cannot be calculated or taxed in this case.
2. In Abhinandan Investment Ltd, the Delhi High Court held that money forgone by the company in subscribing to non-convertible debentures was allowable as a business loss as it was done for commercial expediency and the business interest of the other company.
3. In Acclaris Business Solutions (P.) Ltd, the Kolkata Income Tax Appellate Tribunal set
749 13 may_2014
This document provides a summary of recent legal landmarks across various tax authorities in India. It lists 6 rulings covering topics such as:
1) The exemption on succession of a firm by a company was not allowed where partners received consideration in the form of loans instead of share capital.
2) Property occupied for business purposes but not utilized for running business would be taxed as per residential property income tax provisions.
3) Disallowance cannot be made for non-deduction of tax on payments to non-resident entities without a permanent establishment in India.
4) Reassessment was invalid where the matter was already subject to block assessment and outside the authority's jurisdiction.
5) Expenses on
839 27 aug_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and Income Tax Appellate Tribunals across India. Each case listing includes the authority, relevant section/rules of the Income Tax Act, a brief description of the ratio or legal principle of the ruling, and the case name. The rulings addressed issues such as what types of payments can be considered undisclosed income, transfer pricing adjustments, applicability of stamp duty valuation, tax treatment of interest accrued under deferred payment plans, and what constitutes a taxable transfer of property rights.
812 25 july_2014
This document provides a summary of recent legal landmarks in taxation. It lists 6 cases from various High Courts and appellate authorities across India. Each case listing includes the authority, relevant section/rule, ratio or key consideration from the case, case citation, and name of the assessee involved. The cases covered rulings on topics like interest income taxation, penalty for change in head of income, use of segmental reports for transfer pricing, stay of tax recovery, classification of rental income, and depreciation allowance.
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.
1484 24 june 2016
This document provides a summary of recent legal landmarks across various high courts and appellate tribunals in India. It lists 6 cases covering topics like penalty for cash transactions from directors, comparability of entities in transfer pricing assessments, definition of speculative transactions, tax deducted at source on procurement of study data, definition of agricultural land, and meaning of royalties in the India-Thailand tax treaty. Each case cited provides the authority, relevant section/rule, ratio or key consideration from the ruling, and citation details.
1486 27 june 2016
This document provides a summary of recent legal landmarks across various authorities and sections of Indian tax law. It lists 6 cases with details of the authority, section/rules, ratio or key consideration of the ruling, and case name. The rulings addressed issues related to transfer pricing adjustments, tax exemptions, revisionary powers of the Commissioner of Income Tax, and review of appellate orders.
835 22 aug_2014
This document provides a summary of recent legal landmarks related to taxation. It lists 6 cases from various High Courts and Income Tax Appellate Tribunals in India. The cases addressed issues such as additions being upheld for an illusionary sales agreement, income from resale of goods not being taxable if the subsidiary does not constitute a permanent establishment, a foreign company having a permanent establishment in India if its employees have places in India at their disposal, and the jurisdiction of a coordinated tax investigation not being transferred without allowing the taxpayer to be heard.
736 26 april_2014
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
1480 20 june 2016
This document provides a summary of recent legal landmarks in India across various subjects:
1. The Mumbai ITAT ruled that a business with two sources of income cannot use cash accounting for one source and mercantile accounting for the other.
2. The Mumbai ITAT found that the TPO was not justified in aggregating and benchmarking all of a company's international transactions using TNMM when the company used different accounting methods.
3. The Karnataka High Court deleted an entire income tax addition based on income estimation since the company's books of account had not been rejected.
4. The Mumbai ITAT found a tax reassessment invalid when the notice was issued to an Indian group company but action was
1478 17 june 2016
The document provides a summary of recent legal landmarks in India across various tax authorities and high courts. It lists 6 cases with details of the authority, section/rules of the Indian Income Tax Act involved, key ratio or principle established, citation and name of the assessed party. The cases addressed issues related to transfer pricing adjustments, penalty orders, comparability analysis in transfer pricing, revision of assessment orders, registration of charitable trusts, and validity of reassessment orders.
824 8 aug_2014
This document provides a summary of recent legal landmarks in various tax cases:
1. The Mumbai ITAT ruled that no tax withholding is required from payments made to a non-resident for establishing a ship breaking yard in India if the non-resident did not have a permanent establishment in India.
2. The Cochin ITAT ruled that a revised tax return cannot be rejected as defective or as an afterthought to evade tax.
3. The Punjab and Haryana High Court disallowed a commission expense deduction because the assessee failed to provide relevant details about the liaison work.
782 20 june_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and Income Tax Appellate Tribunals across India. For each case, it provides the authority, relevant section/rules, ratio/principle of the ruling, citation details, and name of the assessee involved. The rulings addressed issues like the applicability of stamp duty value for capital gains, deductions for scientific research expenditures, depreciation eligibility for licensees, time barring of block assessments, allowability of leave encashment on payment basis, and collection/recovery of penalty amounts in search related cases.
8.15.16 FINAL Photometer Booklet - Half Letter Size
This document provides instructions for using a handheld photometer that interfaces with Android devices to analyze nitrate and phosphate levels in water, soil, and plant samples using enzyme-based test kits. It describes downloading the app, pairing the photometer, taking readings, managing sample lists, and basic troubleshooting. The photometer allows on-site analysis of samples and storage of results.
More Related Content
What's hot
815 29 july_2014
This document lists recent legal landmarks from various authorities and courts in India. It summarizes 6 cases related to topics like compulsory property acquisition, tax evasion, transfer pricing adjustments, taxability of trust accruals, deductions for partner payments, and characterization of leased line payments. Each case provides the authority, relevant section/rule, ratio or key finding, citation, and case name for reference. The document serves to inform clients of notable recent tax rulings.
777 14 june_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and the Supreme Court. The cases addressed a variety of taxation issues such as whether reimbursements constitute income subject to TDS; when a special audit can be directed; whether interest earned on delayed payments is taxable; allowing premiums on debentures to be spread over the life of the debentures; and whether salary earned before 1983 for offshore services was taxable in India. For each case, the document provides the authority, section/rules addressed, ratio or key finding, citation, and name of the assessee or party.
1481 21 june 2016
This document provides a summary of recent legal landmarks from various tax authorities in India. It lists 6 cases from different High Courts and Income Tax Appellate Tribunals (ITATs) across India. The cases pertained to topics like transfer pricing adjustments, penalty for transfer pricing additions, selection of comparable companies for transfer pricing analysis, tax treatment of consideration paid to original promoter, need for segmental profit analysis in transfer pricing cases, and taxability of anonymous donations. For each case, the document mentions the authority, relevant section/rule, ratio or key consideration of the ruling, and case name.
1488 29 june 2016
This document provides a summary of recent legal landmarks in India:
1. The Mumbai ITAT ruled that stay on tax demands should be granted where there was no assignment or transfer of call options by a company to indirectly acquire shares in an Indian company.
2. The Mumbai ITAT also ruled that penalty for concealment could not be levied solely due to differences in pricing methodologies between the assessing officer and the assessed.
3. The Mumbai ITAT further ruled that amendments to section 92B of the Income Tax Act regarding corporate guarantees only apply prospectively, not retrospectively prior to the date of amendment.
1504 18 july_2016
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.
826 11 aug_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 rulings covering topics such as whether rental income from a godown on agricultural land constitutes agricultural income, whether service tax reimbursements should be excluded from gross receipts for presumptive income, and whether partners are liable to pay taxes on profits received from a firm that include exempted income. Each ruling summarized includes the authority, section/rules of relevant law, ratio or key consideration of the ruling, and citation and subject details.
1483 23 june 2016
This document provides a summary of recent legal landmarks across various tax authorities in India. It lists 6 cases from authorities such as the Delhi High Court, Punjab ITAT, and Ahmedabad ITAT. Each case listing includes the authority, section/rules of the relevant act, a brief ratio describing the ruling, and citation details including the name of the assessed party. The rulings cover topics like reopening of assessments, comparables for transfer pricing computations, depreciation allowances, additions under section 68, reassessment proceedings, and search assessments.
762 28 may_2014
This document provides a summary of recent legal landmarks across various cases:
1. In the case of Aberdeen Claims Administration Inc, the Authority for Advance Rulings held that the cost of acquiring the surrender of right to sue cannot be determined and capital gains cannot be calculated or taxed in this case.
2. In Abhinandan Investment Ltd, the Delhi High Court held that money forgone by the company in subscribing to non-convertible debentures was allowable as a business loss as it was done for commercial expediency and the business interest of the other company.
3. In Acclaris Business Solutions (P.) Ltd, the Kolkata Income Tax Appellate Tribunal set
749 13 may_2014
This document provides a summary of recent legal landmarks across various tax authorities in India. It lists 6 rulings covering topics such as:
1) The exemption on succession of a firm by a company was not allowed where partners received consideration in the form of loans instead of share capital.
2) Property occupied for business purposes but not utilized for running business would be taxed as per residential property income tax provisions.
3) Disallowance cannot be made for non-deduction of tax on payments to non-resident entities without a permanent establishment in India.
4) Reassessment was invalid where the matter was already subject to block assessment and outside the authority's jurisdiction.
5) Expenses on
839 27 aug_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and Income Tax Appellate Tribunals across India. Each case listing includes the authority, relevant section/rules of the Income Tax Act, a brief description of the ratio or legal principle of the ruling, and the case name. The rulings addressed issues such as what types of payments can be considered undisclosed income, transfer pricing adjustments, applicability of stamp duty valuation, tax treatment of interest accrued under deferred payment plans, and what constitutes a taxable transfer of property rights.
812 25 july_2014
This document provides a summary of recent legal landmarks in taxation. It lists 6 cases from various High Courts and appellate authorities across India. Each case listing includes the authority, relevant section/rule, ratio or key consideration from the case, case citation, and name of the assessee involved. The cases covered rulings on topics like interest income taxation, penalty for change in head of income, use of segmental reports for transfer pricing, stay of tax recovery, classification of rental income, and depreciation allowance.
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.
1484 24 june 2016
This document provides a summary of recent legal landmarks across various high courts and appellate tribunals in India. It lists 6 cases covering topics like penalty for cash transactions from directors, comparability of entities in transfer pricing assessments, definition of speculative transactions, tax deducted at source on procurement of study data, definition of agricultural land, and meaning of royalties in the India-Thailand tax treaty. Each case cited provides the authority, relevant section/rule, ratio or key consideration from the ruling, and citation details.
1486 27 june 2016
This document provides a summary of recent legal landmarks across various authorities and sections of Indian tax law. It lists 6 cases with details of the authority, section/rules, ratio or key consideration of the ruling, and case name. The rulings addressed issues related to transfer pricing adjustments, tax exemptions, revisionary powers of the Commissioner of Income Tax, and review of appellate orders.
835 22 aug_2014
This document provides a summary of recent legal landmarks related to taxation. It lists 6 cases from various High Courts and Income Tax Appellate Tribunals in India. The cases addressed issues such as additions being upheld for an illusionary sales agreement, income from resale of goods not being taxable if the subsidiary does not constitute a permanent establishment, a foreign company having a permanent establishment in India if its employees have places in India at their disposal, and the jurisdiction of a coordinated tax investigation not being transferred without allowing the taxpayer to be heard.
736 26 april_2014
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
1480 20 june 2016
This document provides a summary of recent legal landmarks in India across various subjects:
1. The Mumbai ITAT ruled that a business with two sources of income cannot use cash accounting for one source and mercantile accounting for the other.
2. The Mumbai ITAT found that the TPO was not justified in aggregating and benchmarking all of a company's international transactions using TNMM when the company used different accounting methods.
3. The Karnataka High Court deleted an entire income tax addition based on income estimation since the company's books of account had not been rejected.
4. The Mumbai ITAT found a tax reassessment invalid when the notice was issued to an Indian group company but action was
1478 17 june 2016
The document provides a summary of recent legal landmarks in India across various tax authorities and high courts. It lists 6 cases with details of the authority, section/rules of the Indian Income Tax Act involved, key ratio or principle established, citation and name of the assessed party. The cases addressed issues related to transfer pricing adjustments, penalty orders, comparability analysis in transfer pricing, revision of assessment orders, registration of charitable trusts, and validity of reassessment orders.
824 8 aug_2014
This document provides a summary of recent legal landmarks in various tax cases:
1. The Mumbai ITAT ruled that no tax withholding is required from payments made to a non-resident for establishing a ship breaking yard in India if the non-resident did not have a permanent establishment in India.
2. The Cochin ITAT ruled that a revised tax return cannot be rejected as defective or as an afterthought to evade tax.
3. The Punjab and Haryana High Court disallowed a commission expense deduction because the assessee failed to provide relevant details about the liaison work.
782 20 june_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and Income Tax Appellate Tribunals across India. For each case, it provides the authority, relevant section/rules, ratio/principle of the ruling, citation details, and name of the assessee involved. The rulings addressed issues like the applicability of stamp duty value for capital gains, deductions for scientific research expenditures, depreciation eligibility for licensees, time barring of block assessments, allowability of leave encashment on payment basis, and collection/recovery of penalty amounts in search related cases.
What's hot (20)
Viewers also liked
8.15.16 FINAL Photometer Booklet - Half Letter Size
This document provides instructions for using a handheld photometer that interfaces with Android devices to analyze nitrate and phosphate levels in water, soil, and plant samples using enzyme-based test kits. It describes downloading the app, pairing the photometer, taking readings, managing sample lists, and basic troubleshooting. The photometer allows on-site analysis of samples and storage of results.
8287494393@ flat for rent & sale in dwarka sector 6
This document provides information about investing in residential properties in Dwarka, Delhi. It outlines some key details about the residential sectors, including their size and road access. It also mentions that sectors 16b and 17a are becoming more popular due to new university establishments. Additionally, it lists some hotels, malls, hospitals, transportation options, and sports/recreation facilities available in Dwarka. Dwarka offers convenient access to various amenities and services for residents.
82531476 case-study
Dokumen tersebut membahas tentang dinamika kelompok dan kepemimpinan dalam kelompok. Secara garis besar dibahas tentang definisi dinamika kelompok dan kepemimpinan, fungsi dan tujuan dinamika kelompok, serta faktor-faktor yang perlu diperhatikan dalam kelompok seperti tujuan, latar belakang, partisipasi, struktur, dan norma kelompok.
how to check deleted skype messages on iphone
This document advertises a cell phone tracking software called 1TopSpy and describes its features for monitoring phone activity such as GPS location, text messages, calls logs, social media messages, and browsing history. It claims 1TopSpy is easy to install and use, has 24/7 support, and is discreet and undetectable on the target phone. Testimonials are provided praising 1TopSpy for allowing mothers to monitor daughters and businesses to track employees. The document repeatedly states the purpose of checking deleted Skype messages on iPhone but does not actually provide instructions for doing so.
8 2 pauliita
El abuso sexual se define como cualquier actividad sexual sin consentimiento y puede ocurrir entre adultos o de un adulto hacia un menor. Incluye penetración u otras acciones sexuales sin consentimiento o aprovechando la incapacidad del menor. El abuso sexual a menores con frecuencia ocurre dentro del hogar y puede causar traumas psicológicos graves. Es importante educar a los niños sobre sus derechos sobre su propio cuerpo y enseñarles a comunicarse abiertamente.
8 2 Gestos, Verbos Y Sintaxis
El documento describe cómo la expresión gestual puede usarse para aproximarse a la organización de las estructuras sintácticas, sirviendo como base para el desarrollo de la sintaxis. Explica que los gestos pueden incluir puntos de referencia y una acción o relación entre ellos, lo que representa una parte significativa de la sintaxis. Además, señala que de un gesto complejo se pueden aislar los elementos de punto de partida, acción y punto de llegada, siendo el elemento relacional básico el verbo.
802 11 3
The document discusses how 802.11 wireless networking can be monetized through various business models like setting up hotspots, working with communities to provide free WiFi, and combining office networks. It then outlines the benefits of 802.11 including roaming freedom, real-time data updates, and high-speed data transmission compared to wired or dial-up options. Finally, it examines the security protocols within 802.11 like WEP, WPA, and 802.1x which provide authentication, encryption, and access control to prevent unauthorized access.
8220454_eTranscript
This document is an official transcript from Baker College for Sherri Nash. It summarizes her academic record, including the courses taken each term, grades received, grade point averages, and academic standing. She earned an Associate of Applied Science degree in Human Services in September 2011 and a Bachelor of Human Services degree in September 2013, graduating with honors on both occasions. The transcript is digitally signed and contains security features to validate its authenticity.
8 2013-a4
This document is a calendar for August 2013 that lists the days of the week across the top and numbers 1 through 31 down the left side to indicate the dates. It shows there are 31 days in August with the first falling on Sunday and the last on Saturday.
Viewers also liked (18)
8.15.16 FINAL Photometer Booklet - Half Letter Size
8.15.16 FINAL Photometer Booklet - Half Letter Size
8201104 study-of-retailers-preference-towards-itc-candyman-and-candico-candies
8201104 study-of-retailers-preference-towards-itc-candyman-and-candico-candies
8287494393@ flat for rent & sale in dwarka sector 6
8287494393@ flat for rent & sale in dwarka sector 6
Similar to 817 31 july_2014
788 27 june_2014
1. The document lists recent legal landmarks from various tax authorities and courts in India.
2. It summarizes six cases, noting the section/rules and ratios involved, related to issues like transfer pricing adjustments, treatment of interest and commission income, disallowance of interest expenses, filing fees, and treatment of reimbursements to overseas companies for seconded employees.
3. The cases cover judgments from the Delhi Income Tax Appellate Tribunal, Gujarat High Court, Kolkata High Court, Hyderabad Income Tax Appellate Tribunal, and Supreme Court of India.
791 1 july_2014
This document provides a summary of recent legal landmarks from various authorities:
1. The Bangalore ITAT held that payment for past services rendered must be treated as salary income under section 15 for the purpose of an employee benefits plan.
2. The Delhi HC held that if material differences between comparable companies can be eliminated by adjustments, no company can be excluded from the comparable list solely due to super profits.
3. The Gujarat HC held that if expenditure on technical know-how fees was already considered revenue, section 35AB would not apply and the claim under section 37(1) was justified.
808 21 july_2014
Recent legal landmarks in taxation are summarized:
1. The ITAT ruled that sale-tax loan remission on prepayment would not be deemed as liability remission. It also ruled that delay in debt recovery from an associated enterprise is an international transaction subject to transfer pricing rules.
2. The ITAT held that a longer credit period allowed to an associated enterprise on sale proceeds realization is an international transaction under transfer pricing.
3. The ITAT stated that exemption cannot be denied if a booking amount is paid over a year before property transfer.
4. The High Court ruled that payments to a consultant-doctor without work hour stipulations would attract tax deducted at source.
5. The
764 30 may_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases by authority, section/rules of relevant law, ratio or key legal principle of the case, citation, and name of party. The first case discusses the determination of net operating profit margin for transfer pricing purposes. The second case concerns the eligibility of a trust for tax exemption where the dominant purpose was benefiting one community. The third case finds that the Settlement Commission cannot order a special audit during settlement proceedings.
784 23 june_2014
This document provides a summary of recent legal landmarks in various tax cases:
1. The Supreme Court ruled that a company that paid dividend distribution tax on dividends declared at an AGM could not also be held liable under section 115-O.
2. The Pune Income Tax Appellate Tribunal ruled that a company cannot be considered a persistent loss-making entity, and excluded from comparability analysis, if it earned a profit in one of the last three years.
3. The Bombay High Court ruled that rental income received by individual partners from a tenancy belonging to them personally could not be added to the income of an assessee firm.
806 18 july_2014
This document lists recent legal landmarks from various tax authorities and courts in India. It summarizes 6 cases covering topics like transfer pricing, income accrual, deductions, valuation of consideration, trust registration, and existence of permanent establishment. Each case provides the authority, section/rule of the Income Tax Act under consideration, ratio or key consideration from the ruling, and citation details.
847 4 sep_2014
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 of the Indian Income Tax Act involved, key ratio decided, case name and citation. The cases relate to topics such as interest income earned by cooperative societies being deductible, interest income of finance companies being taxable as business income, interest on non-performing assets not being taxable, appropriate benchmark for interest on loans to foreign affiliates, interest paid after business operations not being capitalized, and internal transactional net margin method not being rejected solely due to insignificant non-affiliate transactions.
763 29 may_2014
This document provides a summary of recent legal landmarks in taxation. It lists 6 cases with details of the authority, section/rules discussed, ratio of the case, and citation. The cases covered relate to topics like determining comparable companies for transfer pricing, treatment of interest income, characterization of fees for technical services, filing of return in response to reassessment notice, apportionment of expenses as capital vs. revenue, and classification of income from purchase and sale of agricultural land.
798 9 july_2014
This document lists recent legal landmarks from various tax authorities in India. It includes 6 cases:
1. A Delhi High Court case found that payments made by a race club for live telecasts of horse races were not considered royalty and thus no TDS was required.
2. A Karnataka High Court case determined that an accounting system rejected in a subsequent year cannot be grounds for reopening a concluded tax assessment.
3. A Bombay High Court case ruled that if a taxpayer has already paid full tax and some penalty, a tribunal should not require further deposit for a stay.
4. An Amritsar ITAT case found that if notices under sections 142(1) and 143(2
1521 6 aug_2016
This document provides a summary of recent legal landmarks in India across various subjects:
1. The Delhi ITAT ruled that support services companies and subscription fees companies are not comparable for transfer pricing purposes.
2. The Pune ITAT ruled that if segmented profits are not available, a company cannot be used as a comparable in transfer pricing analysis.
3. The Delhi ITAT ruled that a company marketing products of UTI and one providing marketing support services are comparable.
807 19 july_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics like concealment penalty on a foreign company's liaison office, allowability of business expenses on commission paid by a distributor to sub-distributor, quashing of an order of revision when grounds differed from notice, income being taxable on accrual basis when following mercantile accounting, preponement of hearing not invalidating a valid transfer order when additional time was given to file submissions, and reasons for reassessment specifically indicating undisclosed material facts.
767 3 june_2014
This document provides a summary of recent legal landmarks across various authorities and sections of Indian tax law. It lists 6 cases with details of the authority, section/rules discussed, ratio or key consideration of the ruling, citation, and name of the assessed party. The cases covered rulings on allowing deferred revenue expenditure, treatment of share application money, additions based solely on emails, application of the Comparable Uncontrolled Price method in transfer pricing, treatment of freight subsidies, and interest on tax refunds.
753 17 may_2014
This document provides a summary of recent legal landmarks from various tax authorities in India. It lists 6 cases from authorities in Hyderabad, Delhi, and Mumbai. Each case listing includes the section/rules of the Indian Income Tax Act involved, a brief summary of the ratio or legal principle established, and the name of the assessed party. The cases addressed issues relating to transfer pricing comparables, extension of stay of demand, application software expenditures, and commission payments subject to tax deduction at source.
845 2 sep_2014
This document provides a summary of recent legal landmarks from various authorities:
1. The Mumbai ITAT ruled that admitting undisclosed income for one year does not mean undisclosed income was earned in earlier years as well.
2. The Bombay High Court ruled that financial hardship need not be considered for a stay application if the case was against the revenue as per a Superior Forum.
3. The Delhi ITAT ruled that a fixed place permanent establishment is not established if the premises of the Indian affiliate are not at the disposal of the foreign entity.
1525 11 aug_2016
This document provides a summary of recent legal landmarks from various authorities:
1. Interest income earned from bank deposits was considered business income for a cooperative bank and deductible under section 80P(2)(a)(i).
2. Interest payments on loans for constructing a building were allowed as a deduction against rent income received from the building under section 10(34).
3. Valuation losses on open derivative contracts were allowed as a business expense deduction under section 28(i).
4. Royalty payments to an associated enterprise could not be straightaway rejected as an expense where the taxpayer was manufacturing under a license granted by the associated enterprise.
816 30 july_2014
This document lists recent legal landmarks from various authorities in India. It includes 6 rulings covering a range of tax issues:
1. The Punjab and Haryana High Court ruled that registration of a trust cannot be denied solely due to the educational institution receiving minority status.
2. The Chennai Income Tax Appellate Tribunal said transactions between two years arising from the same agreement should be treated consistently.
3. The Madras High Court allowed foreign travel expenses of a firm partner's wife as she traveled for business purposes.
4. The Delhi High Court held that loss from assigning rights to receive Iraqi debt in exchange for Indian government bonds was not a capital loss.
5. The Mumbai Income Tax
1522 8 aug_2016
This document provides a summary of recent legal landmarks from various authorities:
1. The Kolkata ITAT held that only shares that yielded dividend income during the year should be considered for calculating disallowance under section 14A.
2. The Mumbai ITAT held that a company cannot exclude income simply because it does not want to claim a foreign tax credit.
3. The Kolkata ITAT held that dividend income of an Indian company was exempt if the Brazilian company that distributed the dividend had paid over 15% tax on its income before distribution.
1490 1 july_2016
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and Income Tax Appellate Tribunals across different states. Each case listing includes the authority, section/rules of the Income Tax Act under consideration, the ratio or legal principle established, case citation, and name of the assessed party. The cases addressed issues such as exemption of dividend income received by a Venture Capital Fund, tax treatment of distributed profits, deemed dividends, disallowance of interest payments, capital gains characterization of tenancy rights, and deductibility of set-up costs.
1482 22 june 2016
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from the Supreme Court and various Income Tax Appellate Tribunals. The cases addressed issues such as whether transaction charges paid to stock exchanges are considered fees for technical services, what constitutes unexplained investments or income, and what level of proof is required from tax authorities for making tax additions.
1496 8 july_2016
1. The Supreme Court ruled that the period of a special audit is excluded when computing the time limit to complete a block assessment.
2. The Gujarat High Court allowed a company's claim for tax exemption under section 10B because the Development Commissioner had approved it as a 100% EOU rather than a SEZ unit.
3. The Kolkata Income Tax Appellate Tribunal ruled that merely using the word "agency" in an agreement does not necessarily create an agency relationship, so a company was not required to deduct taxes on payments made to overseas organizations.
Similar to 817 31 july_2014 (20)
Recently uploaded
在线办理(SU毕业证书)美国雪城大学毕业证成绩单一模一样
学校原件一模一样【微信：741003700 】《(SU毕业证书)美国雪城大学毕业证成绩单》【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
Safeguarding Against Financial Crime: AML Compliance Regulations DemystifiedPROF. PAUL ALLIEU KAMARA
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。
From Promise to Practice. Implementing AI in Legal Environments
Pim Betist's presentation about generative AI in the legal sector at Lexpo.com '24
Receivership and liquidation Accounts Prof. Oyedokun.pptx
Receivership and liquidation Accounts Prof. Oyedokun.pptxGodwin Emmanuel Oyedokun MBA MSc PhD FCA FCTI FCNA CFE FFAR
Receivership and liquidation Accounts
Being a Paper Presented at Business Recovery and Insolvency Practitioners Association of Nigeria (BRIPAN) on Friday, August 18, 2023.
V.-SENTHIL-BALAJI-SLP-C-8939-8940-2023-SC-Judgment-07-August-2023.pdf
सुप्रीम कोर्ट ने यह भी माना था कि मजिस्ट्रेट का यह कर्तव्य है कि वह सुनिश्चित करे कि अधिकारी पीएमएलए के तहत निर्धारित प्रक्रिया के साथ-साथ संवैधानिक सुरक्षा उपायों का भी उचित रूप से पालन करें।
Presentation (1).pptx Human rights of LGBTQ people in India, constitutional a...
Human rights of LGBTQ people in India, constitutional and judicial approach
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.
The Future of Criminal Defense Lawyer in India.pdf
https://veteranlegal.in/defense-lawyer-in-india/ | Criminal defense Lawyer in India has always been a vital aspect of the country's legal system. As defenders of justice, criminal Defense Lawyer play a critical role in ensuring that individuals accused of crimes receive a fair trial and that their constitutional rights are protected. As India evolves socially, economically, and technologically, the role and future of criminal Defense Lawyer are also undergoing significant changes. This comprehensive blog explores the current landscape, challenges, technological advancements, and prospects for criminal Defense Lawyer in India.
The Work Permit for Self-Employed Persons in Italy
Learn more on how to obtain the work permit for self-employed persons in Italy at https://immigration-italy.com/selfemployment-work-permit-in-italy/.
San Remo Manual on International Law Applicable to Armed Conflict at Sea
Presentation by Justin Ordoyo
University of the Philippines College of Law
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
一比一原版(Lincoln毕业证)新西兰林肯大学毕业证如何办理
Lincoln硕士毕业证成绩单【微信95270640】办理新西兰林肯大学毕业证原版一模一样、Lincoln毕业证制作【Q微信95270640】《新西兰林肯大学毕业证购买流程》《Lincoln成绩单制作》新西兰林肯大学毕业证书Lincoln毕业证文凭新西兰林肯大学
本科毕业证书,学历学位认证如何办理【留学国外学位学历认证、毕业证、成绩单、大学Offer、雅思托福代考、语言证书、学生卡、高仿教育部认证等一切高仿或者真实可查认证服务】代办国外（海外）英国、加拿大、美国、新西兰、澳大利亚、新西兰等国外各大学毕业证、文凭学历证书、成绩单、学历学位认证真实可查。
[留学文凭学历认证(留信认证使馆认证)新西兰林肯大学毕业证成绩单毕业证证书大学Offer请假条成绩单语言证书国际回国人员证明高仿教育部认证申请学校等一切高仿或者真实可查认证服务。
多年留学服务公司,拥有海外样板无数能完美1:1还原海外各国大学degreeDiplomaTranscripts等毕业材料。海外大学毕业材料都有哪些工艺呢？工艺难度主要由：烫金.钢印.底纹.水印.防伪光标.热敏防伪等等组成。而且我们每天都在更新海外文凭的样板以求所有同学都能享受到完美的品质服务。
国外毕业证学位证成绩单办理方法：
1客户提供办理新西兰林肯大学新西兰林肯大学毕业证学位证信息：姓名生日专业学位毕业时间等（如信息不确定可以咨询顾问：我们有专业老师帮你查询）；
2开始安排制作毕业证成绩单电子图；
3毕业证成绩单电子版做好以后发送给您确认；
4毕业证成绩单电子版您确认信息无误之后安排制作成品；
5成品做好拍照或者视频给您确认；
6快递给客户（国内顺丰国外DHLUPS等快读邮寄）
— — — — 我们是挂科和未毕业同学们的福音我们是实体公司精益求精的工艺！ — — — -
一真实留信认证的作用(私企外企荣誉的见证):
1：该专业认证可证明留学生真实留学身份同时对留学生所学专业等级给予评定。
2：国家专业人才认证中心颁发入库证书这个入网证书并且可以归档到地方。
3：凡是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部网内查询个人身份证信息后同步读取人才网入库信息。
4：个人职称评审加20分个人信誉贷款加10分。
5：在国家人才网主办的全国网络招聘大会中纳入资料供国家500强等高端企业选择人才。问山娃想买什么想吃什么山娃知道父亲赚钱很辛苦除了书籍和文具山娃啥也不要能牵着父亲的手满城闲逛他已心满意足了父亲连挑了三套童装叫山娃试穿山娃有点不想父亲说城里不比乡下要穿得漂漂亮亮爸怎么不穿得漂亮望着父亲山娃反问道父亲听了并不回答只是吃吃地笑山娃很精神越逛越起劲父亲却越逛越疲倦望着父亲呵欠连天的样子山娃也说困了累了回家吧小屋闷罐一般头顶上的三叶扇彻夜呜呜作响搅得满屋热气腾腾也搅得山娃心烦意乱父亲一的
在线办理(UNE毕业证书)新英格兰大学毕业证成绩单一模一样
学校原件一模一样【微信：741003700 】《(UNE毕业证书)新英格兰大学毕业证成绩单》【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
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>.
Integrating Advocacy and Legal Tactics to Tackle Online Consumer Complaints
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.
It's the Law: Recent Court and Administrative Decisions of Interest
2024 Idaho Water Users Association, Sun Valley, Idaho - June 11, 2024. Presented by Payton Hampton and Garrett Kitamura
Genocide in International Criminal Law.pptx
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.
Recently uploaded (20)
Safeguarding Against Financial Crime: AML Compliance Regulations Demystified
Safeguarding Against Financial Crime: AML Compliance Regulations Demystified
From Promise to Practice. Implementing AI in Legal Environments
From Promise to Practice. Implementing AI in Legal Environments
Receivership and liquidation Accounts Prof. Oyedokun.pptx
Receivership and liquidation Accounts Prof. Oyedokun.pptx
V.-SENTHIL-BALAJI-SLP-C-8939-8940-2023-SC-Judgment-07-August-2023.pdf
V.-SENTHIL-BALAJI-SLP-C-8939-8940-2023-SC-Judgment-07-August-2023.pdf
Presentation (1).pptx Human rights of LGBTQ people in India, constitutional a...
Presentation (1).pptx Human rights of LGBTQ people in India, constitutional a...
The Future of Criminal Defense Lawyer in India.pdf
The Future of Criminal Defense Lawyer in India.pdf
The Work Permit for Self-Employed Persons in Italy
The Work Permit for Self-Employed Persons in Italy
San Remo Manual on International Law Applicable to Armed Conflict at Sea
San Remo Manual on International Law Applicable to Armed Conflict at Sea
Sangyun Lee, 'Why Korea's Merger Control Occasionally Fails: A Public Choice ...
Sangyun Lee, 'Why Korea's Merger Control Occasionally Fails: A Public Choice ...
Integrating Advocacy and Legal Tactics to Tackle Online Consumer Complaints
Integrating Advocacy and Legal Tactics to Tackle Online Consumer Complaints
It's the Law: Recent Court and Administrative Decisions of Interest
It's the Law: Recent Court and Administrative Decisions of Interest
817 31 july_2014
- 1. VOLUME NO.: LLAT/817 OF 2016-17 DATE: 31 July 2014 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 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 MUM ITAT 92C ITA Where additional cost is incurred in relation to services rendered to unrelated parties as compared to similar services rendered to related parties relief should be allowed on account of functions performed risk assumed and asset employed in services 1.2 44TM466 Transfer Pricing J.P. Morgan India (P.) Ltd 2.1 NAG ITAT 2(22) ITA Shareholding percentage has to be checked at the time of availing loan for purpose of deemed dividend. 2.2 61TM356 Deemed dividend Jagjitsingh Jaswantsingh Oberoi 3.1 SC 80HHC ITA Total Turnover does not include sale proceeds of scrap. 3.2 CA No 5759_2012 Deductions Jagraon Exports 4.1 DEL ITAT 40(a)(ia) 4 ITA Since A was not entitled to claim deduction of godown rent paid on behalf of importers under any of sections 30 to 38 there could be no question of making disallowance under section 40(a)(ia). 4.2 48TM019 Disallowance Jaguar Enterprises 5.1 CHD ITAT 48 ITA Maintenance expenses for remaining life of trees cannot form cost of improvement since once a tree becomes able to bear fruit whatever expenses are incurred same will be revenue and recurring expenses. 5.2 67TM058 Computation of Cap. gains Jai Chand 6.1 DEL ITAT 145 ITA Addition made to As income on account of consignment sales not included in turnover was against guidelines issued by ICAI and thus same deserved to be deleted. 6.2 49TM169 Accounting method Jaintex Apparels (P.) Ltd