834 21 aug_2014
•
0 likes•140 views
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics like what constitutes a permanent establishment in India, the disallowance of bogus transactions, the deductibility of interest paid for non-self occupied property, and whether contributions to superannuation funds constitute a taxable perquisite. For each case, it provides the authority, relevant section/rules, ratios, and citation details.
Report
Share
Report
Share
Download to read offline
Recommended
734 24 april_2014
The 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, key ratio or reasoning from the case, and case name. The cases covered topics like additions of bogus purchases, assessment orders without supplying documents, transfer pricing adjustments, capital gains exemption, unexplained investments, and principles of natural justice in settlement orders.
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.
737 28 april_2014
This document provides a summary of recent legal landmarks in India across various jurisdictions:
1. The Madras High Court ruled that a debatable issue cannot be settled via a prima facie adjustment under section 143(1)(a) of the Income Tax Act.
2. The Rajasthan Tax Appellate Tribunal held that registration cannot be denied if the winding up or dissolution clause in an organization's documents is in conformity with the conditions in the Act.
3. The Delhi Income Tax Appellate Tribunal stated that direct comparable companies must be considered for transfer pricing analysis over segmental financial results.
4. The Punjab and Haryana High Court ruled that if income is not chargeable to tax under a
785 24 june_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases with details of the authority, section/rules of the Indian Taxation Act (ITA) involved, key ratios or rulings from the case, citation and subject details. Specifically, it discusses cases related to sections 10A (deduction for income of 100% Export Oriented Unit established in SEZ), 9 (deemed income from sales incentives treated as Permanent Establishment), 194LA (scope of "any other mode" for TDS purposes) and others.
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
820 4 aug_2014
This document lists recent legal landmarks from various High Courts in India relating to taxation. It summarizes 6 cases under sections 271, 92CA, and 11 of the Income Tax Act. The cases addressed issues such as what constitutes concealment of income, when transfer pricing proceedings can be considered null and void, applying the Comparable Uncontrolled Price method, when no concealment penalty applies if rectification is requested, what constitutes a charitable trust, and when penalty initiation in an assessment order does not mandate levying penalties.
811 24 july_2014
This document provides a summary of recent legal landmarks in 6 cases:
1. The ITAT ruled that if a taxpayer does not notify the department of an address change, a notice served on the old address cannot be quashed.
2. The ITAT ruled that interest must be paid on demands sustained in remand proceedings if the initial demand is not paid.
3. The ITAT ruled that projected profits of subsequent years cannot be considered when working out profits under the TNMM transfer pricing method.
4. The Patna HC ruled that an affidavit of gift from a spouse did not adequately explain the source of investments found in a search.
837 25 aug_2014
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 across the country. For each case, it provides the authority, relevant section/rules, ratio or key consideration from the ruling, case name and citation. The rulings addressed issues related to attribution of income to permanent establishments, penalty levied, adoption of transfer pricing methodology, working capital adjustments in transfer pricing assessments, tax deducted at source on export commission payments, and taxation of additional compensation received for compulsory asset acquisition.
Recommended
734 24 april_2014
The 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, key ratio or reasoning from the case, and case name. The cases covered topics like additions of bogus purchases, assessment orders without supplying documents, transfer pricing adjustments, capital gains exemption, unexplained investments, and principles of natural justice in settlement orders.
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.
737 28 april_2014
This document provides a summary of recent legal landmarks in India across various jurisdictions:
1. The Madras High Court ruled that a debatable issue cannot be settled via a prima facie adjustment under section 143(1)(a) of the Income Tax Act.
2. The Rajasthan Tax Appellate Tribunal held that registration cannot be denied if the winding up or dissolution clause in an organization's documents is in conformity with the conditions in the Act.
3. The Delhi Income Tax Appellate Tribunal stated that direct comparable companies must be considered for transfer pricing analysis over segmental financial results.
4. The Punjab and Haryana High Court ruled that if income is not chargeable to tax under a
785 24 june_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases with details of the authority, section/rules of the Indian Taxation Act (ITA) involved, key ratios or rulings from the case, citation and subject details. Specifically, it discusses cases related to sections 10A (deduction for income of 100% Export Oriented Unit established in SEZ), 9 (deemed income from sales incentives treated as Permanent Establishment), 194LA (scope of "any other mode" for TDS purposes) and others.
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
820 4 aug_2014
This document lists recent legal landmarks from various High Courts in India relating to taxation. It summarizes 6 cases under sections 271, 92CA, and 11 of the Income Tax Act. The cases addressed issues such as what constitutes concealment of income, when transfer pricing proceedings can be considered null and void, applying the Comparable Uncontrolled Price method, when no concealment penalty applies if rectification is requested, what constitutes a charitable trust, and when penalty initiation in an assessment order does not mandate levying penalties.
811 24 july_2014
This document provides a summary of recent legal landmarks in 6 cases:
1. The ITAT ruled that if a taxpayer does not notify the department of an address change, a notice served on the old address cannot be quashed.
2. The ITAT ruled that interest must be paid on demands sustained in remand proceedings if the initial demand is not paid.
3. The ITAT ruled that projected profits of subsequent years cannot be considered when working out profits under the TNMM transfer pricing method.
4. The Patna HC ruled that an affidavit of gift from a spouse did not adequately explain the source of investments found in a search.
837 25 aug_2014
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 across the country. For each case, it provides the authority, relevant section/rules, ratio or key consideration from the ruling, case name and citation. The rulings addressed issues related to attribution of income to permanent establishments, penalty levied, adoption of transfer pricing methodology, working capital adjustments in transfer pricing assessments, tax deducted at source on export commission payments, and taxation of additional compensation received for compulsory asset acquisition.
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.
776 13 june_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India:
1. The Mumbai ITAT ruled that a creditor's liability ceases to exist if they have not demanded payment for over 10 years, citing the case of Asht Laxmi Diamond & Jewellery.
2. The Karnataka HC ruled that expenses incurred under a terminated contract where no payment was received can be claimed as a business expenditure, citing the case of Asia Power Projects (P.) Ltd.
3. The Kolkata HC ruled that reasons given for reopening a tax case cannot be later amended through an affidavit, citing the case of Asiatic Oxygen Limited.
805 17 july_2014
The document provides a summary of 6 recent legal landmarks related to Indian tax law:
1. The Delhi ITAT ruled that penalty was not leviable for failure to mention PAN of some deductees in a TDS return due to their non-availability.
2. The Mumbai ITAT ruled that a deduction under section 35(2AB) was not allowable due to a delay in filing an approval report by the prescribed authority with the I-T department.
3. The Mumbai ITAT ruled that expenses incurred by a jeweller to enhance its brand image were revenue expenses in nature.
748 12 may_2014
This document provides a summary of recent legal landmarks from various High Courts in India. It includes 6 cases with details of the section/rules and ratios involved. The first case from the Punjab and Haryana High Court determined that the timing of funds introduced to a company is irrelevant under section 68. The second from the Allahabad High Court upheld a reassessment notice issued within 6 years as permitted by section 149(1)(b). The third from the Gujarat High Court removed an addition made in a regular assessment that had already been deleted in appellate proceedings for the block assessment.
1509 23 july_2016
This document provides a summary of recent legal landmarks from various authorities:
1. The Income Tax Appellate Tribunal (ITAT) ruled that interest must be allowed on tax deducted at source (TDS) refunds.
2. The ITAT classified certain professional fees as independent personal services (IPS) rather than fees for technical services (FTS) under the India-US tax treaty.
3. The ITAT found that benchmarking cannot be done at the entity level when the assessed entity has both international and domestic transactions.
814 28 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 deemed dividend income, registration of charitable trusts, tax deductibility of usance charges, exemption for trade fairs of associations, reimbursement of R&D expenses to foreign affiliates, and addition of notional interest in transfer pricing cases. For each case, it provides the authority, relevant section/rules of the Income Tax Act, ratio of the ruling, and citation details.
780 18 june_2014
1. The document provides a summary of recent legal landmarks across various authorities and high courts in India.
2. It lists 6 cases, with details of the section/rules and ratios involved. The first case discusses working capital adjustments in transfer pricing cases. The second case concerns whether merely being a lifelong member of a trust implies it is non-charitable. The third case is about denial of trust registration solely based on seized documents about capitation fees.
3. The remaining cases cover issues like carrying forward income by charitable trusts, differences between portfolio management and investment advisory services, and condonation of delay in filing an appeal due to employee resignation.
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.
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.
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.
1526 12 aug_2016
The document provides a summary of recent legal landmarks in Indian tax law. It lists 6 cases with the section/rules of the Indian Income Tax Act involved, a brief description of the ratio or key legal principle from each case, and the citation and name of the assessed party. The cases addressed issues such as whether debentures issued in lieu of interest could be considered an actual payment; whether expenses incurred prior to incorporation of an associated enterprise constituted an international transaction; and whether the actual usage or ready availability of an oil rig was necessary to constitute a permanent establishment.
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.
750 14 may_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 Income Tax Appellate Tribunal. For each case it provides the authority, section/rules discussed, key ratio or principle from the case, citation details and name of the taxpayer involved. The cases relate to issues like penalty orders, tax recovery, transfer pricing adjustments, deductions, and allowability of provisions for bad debts.
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.
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.
757 22 may_2014
The document provides a summary of recent legal landmarks in India across various tax authorities and high courts. It lists 6 cases covering rulings around: 1) penalties for defaults in TDS returns, 2) determining fair market value, 3) applicability of section 14A disallowances, 4) adjustments under transfer pricing, 5) additions under section 68, and 6) computing holding period of capital assets. Each case provides the authority, section/rules, ratio, and citation details.
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.
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.
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.
1498 11 july_2016
This document provides a summary of recent legal landmarks related to taxation in India. It lists 4 cases from the Supreme Court, Delhi High Court, and Mumbai Income Tax Appellate Tribunal. The cases addressed issues related to revisionary orders under section 263, search and assessment procedures under sections 153A and 153C, treatment of purchases as genuine or bogus, and appropriate pricing of corporate guarantees for transfer pricing purposes.
BRE-CASE Seminarium 79 - Is the Polish Banking Sector Innovative?
BRE-CASE Seminarium 79 - Is the Polish Banking Sector Innovative?CASE Center for Social and Economic Research
Prezentacja przedstawiona przez Jan Szambelanczyk, Slawomir Lachowski i Jan Wozniak podczas 79 Seminarium BRE-CASE: Is the Polish Banking Sector Innovative? ( 16.06.2005 )
Zobacz więcej na nasze stronie: http://www.case-research.eu/en/node/56404More Related Content
What's hot
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.
776 13 june_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India:
1. The Mumbai ITAT ruled that a creditor's liability ceases to exist if they have not demanded payment for over 10 years, citing the case of Asht Laxmi Diamond & Jewellery.
2. The Karnataka HC ruled that expenses incurred under a terminated contract where no payment was received can be claimed as a business expenditure, citing the case of Asia Power Projects (P.) Ltd.
3. The Kolkata HC ruled that reasons given for reopening a tax case cannot be later amended through an affidavit, citing the case of Asiatic Oxygen Limited.
805 17 july_2014
The document provides a summary of 6 recent legal landmarks related to Indian tax law:
1. The Delhi ITAT ruled that penalty was not leviable for failure to mention PAN of some deductees in a TDS return due to their non-availability.
2. The Mumbai ITAT ruled that a deduction under section 35(2AB) was not allowable due to a delay in filing an approval report by the prescribed authority with the I-T department.
3. The Mumbai ITAT ruled that expenses incurred by a jeweller to enhance its brand image were revenue expenses in nature.
748 12 may_2014
This document provides a summary of recent legal landmarks from various High Courts in India. It includes 6 cases with details of the section/rules and ratios involved. The first case from the Punjab and Haryana High Court determined that the timing of funds introduced to a company is irrelevant under section 68. The second from the Allahabad High Court upheld a reassessment notice issued within 6 years as permitted by section 149(1)(b). The third from the Gujarat High Court removed an addition made in a regular assessment that had already been deleted in appellate proceedings for the block assessment.
1509 23 july_2016
This document provides a summary of recent legal landmarks from various authorities:
1. The Income Tax Appellate Tribunal (ITAT) ruled that interest must be allowed on tax deducted at source (TDS) refunds.
2. The ITAT classified certain professional fees as independent personal services (IPS) rather than fees for technical services (FTS) under the India-US tax treaty.
3. The ITAT found that benchmarking cannot be done at the entity level when the assessed entity has both international and domestic transactions.
814 28 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 deemed dividend income, registration of charitable trusts, tax deductibility of usance charges, exemption for trade fairs of associations, reimbursement of R&D expenses to foreign affiliates, and addition of notional interest in transfer pricing cases. For each case, it provides the authority, relevant section/rules of the Income Tax Act, ratio of the ruling, and citation details.
780 18 june_2014
1. The document provides a summary of recent legal landmarks across various authorities and high courts in India.
2. It lists 6 cases, with details of the section/rules and ratios involved. The first case discusses working capital adjustments in transfer pricing cases. The second case concerns whether merely being a lifelong member of a trust implies it is non-charitable. The third case is about denial of trust registration solely based on seized documents about capitation fees.
3. The remaining cases cover issues like carrying forward income by charitable trusts, differences between portfolio management and investment advisory services, and condonation of delay in filing an appeal due to employee resignation.
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.
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.
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.
1526 12 aug_2016
The document provides a summary of recent legal landmarks in Indian tax law. It lists 6 cases with the section/rules of the Indian Income Tax Act involved, a brief description of the ratio or key legal principle from each case, and the citation and name of the assessed party. The cases addressed issues such as whether debentures issued in lieu of interest could be considered an actual payment; whether expenses incurred prior to incorporation of an associated enterprise constituted an international transaction; and whether the actual usage or ready availability of an oil rig was necessary to constitute a permanent establishment.
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.
750 14 may_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 Income Tax Appellate Tribunal. For each case it provides the authority, section/rules discussed, key ratio or principle from the case, citation details and name of the taxpayer involved. The cases relate to issues like penalty orders, tax recovery, transfer pricing adjustments, deductions, and allowability of provisions for bad debts.
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.
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.
757 22 may_2014
The document provides a summary of recent legal landmarks in India across various tax authorities and high courts. It lists 6 cases covering rulings around: 1) penalties for defaults in TDS returns, 2) determining fair market value, 3) applicability of section 14A disallowances, 4) adjustments under transfer pricing, 5) additions under section 68, and 6) computing holding period of capital assets. Each case provides the authority, section/rules, ratio, and citation details.
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.
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.
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.
1498 11 july_2016
This document provides a summary of recent legal landmarks related to taxation in India. It lists 4 cases from the Supreme Court, Delhi High Court, and Mumbai Income Tax Appellate Tribunal. The cases addressed issues related to revisionary orders under section 263, search and assessment procedures under sections 153A and 153C, treatment of purchases as genuine or bogus, and appropriate pricing of corporate guarantees for transfer pricing purposes.
What's hot (20)
Viewers also liked
BRE-CASE Seminarium 79 - Is the Polish Banking Sector Innovative?
BRE-CASE Seminarium 79 - Is the Polish Banking Sector Innovative?CASE Center for Social and Economic Research
Prezentacja przedstawiona przez Jan Szambelanczyk, Slawomir Lachowski i Jan Wozniak podczas 79 Seminarium BRE-CASE: Is the Polish Banking Sector Innovative? ( 16.06.2005 )
Zobacz więcej na nasze stronie: http://www.case-research.eu/en/node/5640484933120
El cultivo de plátano en Colombia es importante para la economía campesina y es muy susceptible a la Sigatoka negra causada por el hongo Mycosphaerella fijiensis. Este estudio evaluó la actividad antifúngica de extractos de plantas contra M. fijiensis, encontrando que extractos de las familias Solanaceae y Asteraceae inhibieron significativamente el crecimiento de las esporas del hongo, posiblemente debido a la presencia de alcaloides, esteroides, fenoles y otros compuestos. Estos extractos muestran potencial para el
863 alzheimer
This very short document does not contain enough text to summarize meaningfully in 3 sentences or less. It contains only a single word with no other context provided.
88 stretch
This document discusses strategies for stretch learning aligned to Common Core standards. It describes six conditions for stretch learning and 20 indicators of success for students and teachers. For students, indicators include being curious, encountering dilemmas, collaborating, and making real-world connections. For teachers, indicators include drawing students in through interests, providing rigorous and collaborative learning, presenting open-ended situations, and rewarding thinking over memorization. The document provides templates to help plan professional development and design stretch learning units.
CEN PRI realiza Toma de Protesta a Candidatos a Diputados por Eleccion Popula...
La dirigencia del PRI, encabezada por César Camacho e Ivonne Ortega, instaló los trabajos de la XXXII Sesión Extraordinaria del Consejo Político Nacional del PRI para tomar protesta a los candidatos a diputados federales que participarán en las elecciones del 7 de junio, y el líder nacional del PRI emitirá un mensaje con motivo del 86 aniversario del partido.
5thgr Curriculum by Marie L. Max
This document outlines a 5th grade curriculum focused on symbolism and the elements of art across 6 units. The curriculum introduces students to concepts like space, shape, proportion, line, value, texture and visual culture narration through various projects using different materials. Each unit lasts 3-8 weeks and focuses on essential questions while targeting standards and building art skills. Formative assessments are used to evaluate students' application of techniques, craftsmanship and use of elements. The curriculum aims to exercise students' creativity and investigational skills while keeping costs low.
860686
This document summarizes a risk-based inspection study of the OLAPA pipeline in Brazil. The study aims to identify hazards that could lead to pipeline failure, estimate failure risks, analyze risk sensitivity, and identify optimal maintenance activities. Key hazards include corrosion, equipment impacts, and ground movement. Preliminary results found corrosion and ground movement risks will increase over time, while equipment impacts currently pose the highest risk. The study recommends focusing mitigation on these top risks through actions like installing alignment markers to reduce equipment impacts. Overall, the study uses risk modeling to develop an optimal inspection and maintenance plan for the pipeline.
85092089 ff-9
This document is a walkthrough and guide for the video game Final Fantasy IX. It includes sections on basics of gameplay, a full walkthrough of all four discs of the game broken down by area, guides to side quests and optional content, details on equipment, abilities, shops and items, and more. The author provides this guide to help players complete and enjoy Final Fantasy IX.
85499254 ee
This document discusses the importance of employee experience and how it relates to customer experience. It argues that companies must first create an engaging employee experience in order to deliver great customer experiences. It provides examples of companies like Zappos that prioritize employee happiness and culture to motivate staff to provide excellent customer service. The document also outlines a program to help companies assess and improve their employee experience through understanding employee needs, defining a differentiated experience, building emotional connections, and continually measuring engagement.
83341 ch31 jacobsen
This document discusses challenges that writers may face during the writing process and provides strategies to overcome them. It addresses getting started on a writing project by outlining or filling in a standard scientific paper outline. It recommends changing environments or habits to stay motivated if productivity declines. Writer's block occurs from negative thought cycles and can be overcome by making writing a priority and initiating new productive behaviors. The document concludes that an imperfect study can still result in a good manuscript if it fully explains methods, analyses, references, and limitations.
An Overview and Classification of Approaches to Information Extraction in Wir...
Recent advances in wireless communication have made it possible to develop low-cost, and low power Wireless Sensor Networks (WSN). The WSN can be used for several application areas (e.g., habitat monitoring, forest fire detection, and health care). WSN Information Extraction (IE) techniques can be classified into four categories depending on the factors that drive data acquisition: event-driven, time-driven, query-based, and hybrid. This paper presents a survey of the state-of-the-art IE techniques in WSNs. The benefits and shortcomings of different IE approaches are presented as motivation for future work into automatic hybridisation and adaptation of IE mechanisms.
85305524 i-t-case-study
This document provides an overview of the Common Object Request Broker Architecture (CORBA) technology. CORBA allows software components written in different languages and running on different machines to communicate as if they were a single application. It uses an Interface Definition Language to specify object interfaces and an Object Request Broker to handle communication between objects. CORBA provides a standard way for objects to communicate that is independent of programming languages and operating systems.
Viewers also liked (20)
BRE-CASE Seminarium 79 - Is the Polish Banking Sector Innovative?
BRE-CASE Seminarium 79 - Is the Polish Banking Sector Innovative?
84b03ca9f2416925da640a31b963266c grh---cours-----esg
84b03ca9f2416925da640a31b963266c grh---cours-----esg
CEN PRI realiza Toma de Protesta a Candidatos a Diputados por Eleccion Popula...
CEN PRI realiza Toma de Protesta a Candidatos a Diputados por Eleccion Popula...
87 curso de preparación para la oferta de empleo público, grupo d10
87 curso de preparación para la oferta de empleo público, grupo d10
An Overview and Classification of Approaches to Information Extraction in Wir...
An Overview and Classification of Approaches to Information Extraction in Wir...
Similar to 834 21 aug_2014
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.
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
841 29 aug_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, ratios/principles established, and case citations. Key cases include:
1) A penalty order under section 274 of the ITA was held void for not striking irrelevant portions and not specifying if the penalty was for concealment or inaccurate particulars.
2) Property transfer for tax purposes occurs when the sale agreement is entered and part consideration is received.
3) Auctioning plots for maximum revenue alone cannot be considered a profit-making exercise for charitable income taxation.
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.
844 1 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 discussed, ratio or key consideration, and case name. Some of the cases covered include:
1) A Mumbai tribunal case allowing depreciation on a revalued asset to be transferred to a successor as it was previously allowed to the predecessor.
2) A Gujarat High Court case finding that a director is not liable for unpaid company taxes if the non-recovery is not due to gross negligence of the director.
3) A Delhi High Court case treating disclosure of bank accounts prior to a search as not an admission of undisclosed income.
833 20 aug_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various tax authorities and courts across India. The cases addressed issues such as what constitutes an international transaction, whether payments for acquiring rights to telecast content from outside India constitutes royalty, the tax treatment of political donations, what constitutes an associated enterprise for transfer pricing purposes, how to determine operating profit for comparables in transfer pricing analysis, and whether commission paid to a non-resident agent for services rendered outside India is taxable in India.
821 5 aug_2014
This document provides a summary of recent legal landmarks in India:
1. The Delhi High Court ruled that the onus to prove the genuineness of a transaction is not discharged if it was not previously challenged.
2. The Delhi Income Tax Appellate Tribunal held that reimbursements of actual expenses from customers must be included in gross receipts for purposes of Section 44BB of the Income Tax Act.
3. The Bombay High Court found that no question of law was involved when the Income Tax Appellate Tribunal ruled that a sum received was related to a family settlement.
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.
852 9 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 Income Tax Act under consideration, key ratio decided, and case name:
1. The cancellation of registration of a trust was not permitted due to non-filing of return of income.
2. Reopening of assessment was held valid when the AO later found a foreign company had a subsidiary PE in India.
3. Resale price method for transfer pricing was applied even when goods were bought from and sold to affiliated entities.
4. Resale price method could not be applied to benchmark exports of goods to an affiliated entity.
840 28 aug_2014
The document provides a summary of recent legal landmarks in Indian taxation law. It lists 6 cases from various High Courts and appellate tribunals across India. For each case, it provides the authority, section/rules discussed, key ratio or legal principle established, citation details, and name of the assessed party. The cases covered relate to topics like TDS on brokerage commissions, jurisdiction changes not requiring income tax orders, defining agricultural land boundaries, disallowance of certain expenditures, treatment of investments in subsidiaries, and penalties for unproven foreign gifts.
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.
836 23 aug_2014
This document provides a summary of recent legal landmarks related to taxation. It lists 6 cases from various High Courts and Tribunals across India. For each case, it provides the authority, section/rules discussed, a brief description of the ratio or legal principle established, the citation and name of the assessed party. The document aims to keep clients informed about notable recent tax rulings.
727 16 april_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases with details of the authority, section/rules of relevant law, ratio or key consideration of the court, case citation, and name of assessee. Some of the key rulings summarized include disallowing the use of a comparable company for transfer pricing without furnishing related information, treating income declared in a belated return after search as not undisclosed to the extent of advance tax paid, and upholding an addition under section 69B where an assessee admitted to unexplained stock during a survey.
843 31 aug_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics like TDS on fees shared between lawyers, transfer pricing regulations for software development companies, TDS on compensation to tenants for alternative accommodation, the tax treatment of compensation received by a journalist on contract termination, the tax status of cooperative societies that do not receive public deposits, and tax relief for cooperative societies providing credit only to members. Each case cites the relevant section of law and provides a brief description of the ratio or key legal principle established.
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.
730 19 april_2014
This document provides a summary of recent legal landmarks across various high courts and tribunals in India. It lists 6 cases covering topics such as:
1. The levy of penalty where the assessee voluntarily surrendered long term capital gains prior to a section 148 notice.
2. Whether a section 14A disallowance can be made without determining the purpose of an investment generating exempt income.
3. Whether cash received by retiring partners represented capital gains or income.
4. Whether the deletion of an income addition on pure findings of fact raises a substantial question of law.
5. Whether an appeal order should wait for the disposal of a pending SLP on the same question of law.
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
754 19 may_2014
This document lists recent legal landmarks from various tax authorities in India. It includes 6 cases summarized as follows:
1. The tribunal is bound to consider precedents cited by the appellant and give its opinion on their applicability.
2. An appeal should be considered based on potential tax effect, not just actual tax effect.
3. Amenities charged separately from rent would not be included in annual letting value for housing property income.
4. If reassessment proceedings become invalid, related additions made during reassessment would also not be valid.
5. Recovery proceedings cannot be initiated against a successor business for a predecessor's tax dues without an order under section 170(3).
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.
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.
Similar to 834 21 aug_2014 (20)
Recently uploaded
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.
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।
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
San Remo Manual on International Law Applicable to Armed Conflict at Sea
Presentation by Justin Ordoyo
University of the Philippines College of Law
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.
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/.
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
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.
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
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
Presentation (1).pptx Human rights of LGBTQ people in India, constitutional a...
Human rights of LGBTQ people in India, constitutional and judicial approach
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
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
Corporate Governance : Scope and Legal Framework
CORPORATE GOVERNANCE
MEANING
Corporate Governance refers to the way in which companies are governed and to what purpose. It identifies who has power and accountability, and who makes decisions. It is, in essence, a toolkit that enables management and the board to deal more effectively with the challenges of running a company.
Search Warrants for NH Law Enforcement Officers
Training aid for law enforcement officers related to search warrants, the requirements needed, drafting, and execution of the search warrant.
Recently uploaded (20)
The Future of Criminal Defense Lawyer in India.pdf
The Future of Criminal Defense Lawyer in India.pdf
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
San Remo Manual on International Law Applicable to Armed Conflict at Sea
San Remo Manual on International Law Applicable to Armed Conflict at Sea
Integrating Advocacy and Legal Tactics to Tackle Online Consumer Complaints
Integrating Advocacy and Legal Tactics to Tackle Online Consumer Complaints
The Work Permit for Self-Employed Persons in Italy
The Work Permit for Self-Employed Persons in Italy
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
Presentation (1).pptx Human rights of LGBTQ people in India, constitutional a...
Presentation (1).pptx Human rights of LGBTQ people in India, constitutional a...
It's the Law: Recent Court and Administrative Decisions of Interest
It's the Law: Recent Court and Administrative Decisions of Interest
834 21 aug_2014
- 1. VOLUME NO.: LLAT/834 OF 2016-17 DATE: 21 August 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 DEL ITAT 32 ITA Group Cos negotiating/securing contracts on behalf of foreign Co. would be deemed as service PE in India 1.2 49TM147 Depreciation Nortel Networks India International Inc 2.1 ALLBD HC 153C ITA Payments of commission at higher rate to son of partner without business expediency attracts S 40A(2) 2.2 46TM171 Assessment S. M. Haq 3.1 DEL HC 195 ITA Disallowance of bogus transactions admitted during survey couldnt survive as it wasnt supported by any evidence 3.2 47TM020 TDS Sunrise Tooling System (P.) Ltd 4.1 MUM ITAT 68 ITA Interest paid for acquiring property other than self occupied one would be deductible without any limit 4.2 51TM240 Cash Credit Smt. Tupur Chatterji 5.1 AAR 10B ITA Contribution to approved superannuation fund isnt a taxable perquisite until employee is entitled to receive it 5.2 45TM283 Deemed Inc Royal Bank of Scotland 6.1 HYD ITAT 195 ITA Undue delay in filing of appeal was not condonable when A was working with professional advice of CA 6.2 46TM456 TDS Pioneer E Bizz. (P.) Ltd