841 29 aug_2014
•
0 likes•133 views
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.
Report
Share
Report
Share
Download to read offline
Recommended
1502 15 july_2016
The document provides a summary of recent legal landmarks related to taxation in India. It includes 6 rulings from various authorities like Delhi ITAT, Rajasthan ITAT, Bombay HC, Supreme Court of India, Kolkata ITAT, and Mumbai ITAT. Each ruling summarizes the section of law, ratio or key point of the ruling, citation details, and name of the assessed party. The rulings covered topics like deductions, assessments, income from foreign gifts, transfer pricing, and accrual of income.
792 2 july_2014
This document lists recent legal landmarks from various High Courts and Tribunals in India:
1. The Karnataka High Court held that payments for trustee services to a trust that resulted in substantial growth of the trust's activities did not violate section 13(1)(c) of the Income Tax Act.
2. The Kerala High Court held that since a taxpayer had been in possession of a property after the lease period expired, they could not claim the benefit of written down value of construction costs.
3. The Bombay High Court held that since there was sufficient evidence for the Tribunal to decide an issue, the matter should be restored to the Tribunal's files.
772 9 june_2014
This document provides a summary of recent legal landmarks from various courts:
1. The Hyderabad ITAT held that payment of privilege fees to the state government by a wholesale alcohol distributor was not an allowable business expense.
2. The Hyderabad ITAT also held that a power company was not entitled to claim interest income that was not accrued in the relevant assessment year.
3. The Andhra Pradesh High Court ruled that guarantee commission paid by a state financial corporation was an allowable business expense.
4. The Pune ITAT said brokerage expenses for a building not yet leased were not deductible.
5. The Gujarat High Court held that professional fees
1524 10 aug_2016
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics like treatment of employer contributions under section 43B, consideration received for sale of computer software not being royalty, writ petitions needing to explain delays, AMP expenses not being an international transaction, usage of a second house as an office not denying section 54F relief, and rent receipts being taxable as business profits if letting out is the business of the assessee. Each case provides the authority, sections/rules discussed, ratio of the case, citation and subject matter.
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
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.
740 2 may_2014
This document provides a summary of recent legal landmarks across various high courts in India. It includes 6 cases with details of the section/rules and ratio decided. Case 1 discusses the peak credit concept under section 68 and 69 of the Income Tax Act and deals with unexplained investments. Case 2 relates to duty drawback incentive and section 80-IB deduction. Case 3 deals with an assessment order challenge and the alternative remedy under section 143. Case 4 discusses the disallowance of an expense without specifying which expenditure was of a capital nature. Case 5 relates to maintaining an appeal plea and upholding the appellate tribunal's order. Case 6 exempts capital gains tax where the income was from the transfer of agricultural land.
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
1502 15 july_2016
The document provides a summary of recent legal landmarks related to taxation in India. It includes 6 rulings from various authorities like Delhi ITAT, Rajasthan ITAT, Bombay HC, Supreme Court of India, Kolkata ITAT, and Mumbai ITAT. Each ruling summarizes the section of law, ratio or key point of the ruling, citation details, and name of the assessed party. The rulings covered topics like deductions, assessments, income from foreign gifts, transfer pricing, and accrual of income.
792 2 july_2014
This document lists recent legal landmarks from various High Courts and Tribunals in India:
1. The Karnataka High Court held that payments for trustee services to a trust that resulted in substantial growth of the trust's activities did not violate section 13(1)(c) of the Income Tax Act.
2. The Kerala High Court held that since a taxpayer had been in possession of a property after the lease period expired, they could not claim the benefit of written down value of construction costs.
3. The Bombay High Court held that since there was sufficient evidence for the Tribunal to decide an issue, the matter should be restored to the Tribunal's files.
772 9 june_2014
This document provides a summary of recent legal landmarks from various courts:
1. The Hyderabad ITAT held that payment of privilege fees to the state government by a wholesale alcohol distributor was not an allowable business expense.
2. The Hyderabad ITAT also held that a power company was not entitled to claim interest income that was not accrued in the relevant assessment year.
3. The Andhra Pradesh High Court ruled that guarantee commission paid by a state financial corporation was an allowable business expense.
4. The Pune ITAT said brokerage expenses for a building not yet leased were not deductible.
5. The Gujarat High Court held that professional fees
1524 10 aug_2016
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics like treatment of employer contributions under section 43B, consideration received for sale of computer software not being royalty, writ petitions needing to explain delays, AMP expenses not being an international transaction, usage of a second house as an office not denying section 54F relief, and rent receipts being taxable as business profits if letting out is the business of the assessee. Each case provides the authority, sections/rules discussed, ratio of the case, citation and subject matter.
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
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.
740 2 may_2014
This document provides a summary of recent legal landmarks across various high courts in India. It includes 6 cases with details of the section/rules and ratio decided. Case 1 discusses the peak credit concept under section 68 and 69 of the Income Tax Act and deals with unexplained investments. Case 2 relates to duty drawback incentive and section 80-IB deduction. Case 3 deals with an assessment order challenge and the alternative remedy under section 143. Case 4 discusses the disallowance of an expense without specifying which expenditure was of a capital nature. Case 5 relates to maintaining an appeal plea and upholding the appellate tribunal's order. Case 6 exempts capital gains tax where the income was from the transfer of agricultural land.
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.
766 2 june_2014
This document provides a summary of recent legal landmarks across various courts and tribunals in India. It includes 6 cases covering topics such as:
1) Liability of a director of a public company also being director of a private company.
2) Retrospective tax amendments not applicable for payments made before the amendment came into effect.
3) Interest on a housing loan disallowed due to maximum limit cannot be set off against other interest income.
4) No addition for amounts received as shared portfolio tracking fees from agents.
5) Comparable companies cannot be excluded from transfer pricing analysis just because included previously.
6) Interest is payable on tax dues of non-res
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.
793 3 july_2014
1. The document lists recent legal landmarks from various courts and tribunals in India relating to taxation.
2. It summarizes six cases, providing the section/rules of the Income Tax Act involved, a brief description of the ratio (legal principle) decided, and the citation and subject of the case.
3. The cases addressed a range of issues including what material is needed from the assessing officer to justify a settlement demand, when a preliminary notice needs to be issued for a settlement application, when penalty can be levied for documents related to a group of companies, and whether certain types of orders and deductions are appealable.
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.
746 9 may_2014
This document provides a summary of recent legal landmarks across various authorities and sections of tax law. It lists 6 cases covering topics like exemptions under sections 54F and 10(23C) of the Income Tax Act, penalties under sections 271B and 271(1)(c), tax deducted at source under section 194C, and principles of substantive versus protective assessment under section 143. For each case, it provides details like the authority, sections involved, case name, and ratio or principle established.
768 4 june_2014
This document lists recent legal landmarks from various courts and tribunals in India relating to taxation law:
1. The Madras High Court held that notice under section 143(2) of the Income Tax Act is mandatory for reassessment proceedings under section 148 even if the assessee requests that the original return be treated as the return for the reassessment.
2. The Lucknow Bench of the Income Tax Appellate Tribunal held that section 40(a)(ia) covers amounts payable by the assessee not just on March 31st of a year but also any time during the relevant year.
3. The Allahabad High Court held that short-term capital gains could not arise on conversion of
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.
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.
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.
804 16 july_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 like deduction under section 80-IB, block assessment, penalty for non-filing of audit form, computation of capital gains, deduction for feasibility study expenditure, and tax collection at source on sale of imported goods.
744 7 may_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics like:
1. Interest deduction on a loan from a State Government.
2. Dismissal of a rectification application where there was no obvious error in a tribunal's order.
3. Investment allowance and whether a company is obligated to create reserves when profits are nil.
790 30 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 relevant acts, ratios or key considerations from the rulings, and case names. Case 1 discusses whether a property transaction should be considered a transfer under the Income Tax Act. Case 2 discusses if a revised computation filed after an AO notice can be grounds for reassessment. Case 3 upholds a transfer pricing adjustment for delayed payments by associated enterprises. Case 4 discusses if penalties can be levied in a case related to partners providing and receiving back money for business needs. Case 5 considers if grants received by an authority implementing a government scheme should be considered income. Case 6 discusses if a
739 30 april_2014
The document provides a summary of recent legal landmarks across various jurisdictions in India. It contains 6 rulings covering topics such as:
1. The Gujarat High Court allowing condonation of delay in filing an appeal where there was no gross negligence or mala fide intention.
2. The Chennai ITAT ruling that registration cannot be denied to a trust just because a former trustee was convicted of a crime in the past.
3. The Mumbai ITAT ruling that corresponding expenditure must be disallowed if the related income is not included in total income.
4. The Hyderabad ITAT ruling that an individual is not eligible for a capital gains exemption if they own more than one residential
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.
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.
786 25 june_2014
This document provides a summary of recent legal landmarks related to Indian tax law. It lists 6 cases with details including the authority, section/rules of the relevant law, key ratio or legal principle from each case, citation, and name of the assessed party. For each case, a brief summary of the legal issue and ruling is given such as whether interest on loans between related parties can be deducted or if an unregistered development agreement qualifies as a taxable property transfer.
1487 28 june 2016
1. The Mumbai ITAT ruled that the period of holding property acquired through a family arrangement would begin on the date the person became the owner, not the date of the original owner's death.
2. The Madras HC held that interest on loans by a company to sister concerns could not be disallowed as non-business expenditure where both were in the same line of business.
3. The Madras HC also ruled that an upfront payment for a 99-year leasehold could not be considered rental income for the lessor, so TDS under section 194-I did not apply.
1489 30 june 2016
This document provides a summary of recent legal landmarks from various tax authorities in India. It lists 6 cases from authorities such as the AHD ITAT, DEL ITAT, MUM ITAT, and ALRT ITAT. Each case listing includes the authority, relevant section/rules, ratio or key consideration from the case, citation or subject matter, and name of the assessed party. The cases covered rulings on issues like unexplained payments, rejection of books of accounts, accrual of income, assessment orders, transfer pricing adjustments, and treatment of certain receipts under tax treaties.
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).
819 2 aug_2014
1. The Supreme Court held that TDS under section 194C applies to landing and parking charges for aircraft as it is not for use of land.
2. The Chandigarh High Court held that penalty could not be levied where only part of the tax addition was confirmed by the tribunal.
3. The Punjab and Haryana High Court held that the statutory remedy of filing an appeal was not allowed after the revision petition under section 264 was rejected.
8569 Faith in plants 300x210 final
The document discusses several plants that have religious or cultural significance in different faiths around the world. Some of the plants mentioned are aloe vera, which has been used for its medicinal properties in many cultures; coffee, which has great cultural importance in Ethiopia despite some early opposition; and cacao, which was sacred to the Mayans and used in religious ceremonies. Many other plants are discussed in relation to Christianity, Hinduism, Islam, and other faiths.
More Related Content
What's hot
766 2 june_2014
This document provides a summary of recent legal landmarks across various courts and tribunals in India. It includes 6 cases covering topics such as:
1) Liability of a director of a public company also being director of a private company.
2) Retrospective tax amendments not applicable for payments made before the amendment came into effect.
3) Interest on a housing loan disallowed due to maximum limit cannot be set off against other interest income.
4) No addition for amounts received as shared portfolio tracking fees from agents.
5) Comparable companies cannot be excluded from transfer pricing analysis just because included previously.
6) Interest is payable on tax dues of non-res
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.
793 3 july_2014
1. The document lists recent legal landmarks from various courts and tribunals in India relating to taxation.
2. It summarizes six cases, providing the section/rules of the Income Tax Act involved, a brief description of the ratio (legal principle) decided, and the citation and subject of the case.
3. The cases addressed a range of issues including what material is needed from the assessing officer to justify a settlement demand, when a preliminary notice needs to be issued for a settlement application, when penalty can be levied for documents related to a group of companies, and whether certain types of orders and deductions are appealable.
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.
746 9 may_2014
This document provides a summary of recent legal landmarks across various authorities and sections of tax law. It lists 6 cases covering topics like exemptions under sections 54F and 10(23C) of the Income Tax Act, penalties under sections 271B and 271(1)(c), tax deducted at source under section 194C, and principles of substantive versus protective assessment under section 143. For each case, it provides details like the authority, sections involved, case name, and ratio or principle established.
768 4 june_2014
This document lists recent legal landmarks from various courts and tribunals in India relating to taxation law:
1. The Madras High Court held that notice under section 143(2) of the Income Tax Act is mandatory for reassessment proceedings under section 148 even if the assessee requests that the original return be treated as the return for the reassessment.
2. The Lucknow Bench of the Income Tax Appellate Tribunal held that section 40(a)(ia) covers amounts payable by the assessee not just on March 31st of a year but also any time during the relevant year.
3. The Allahabad High Court held that short-term capital gains could not arise on conversion of
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.
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.
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.
804 16 july_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 like deduction under section 80-IB, block assessment, penalty for non-filing of audit form, computation of capital gains, deduction for feasibility study expenditure, and tax collection at source on sale of imported goods.
744 7 may_2014
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases covering topics like:
1. Interest deduction on a loan from a State Government.
2. Dismissal of a rectification application where there was no obvious error in a tribunal's order.
3. Investment allowance and whether a company is obligated to create reserves when profits are nil.
790 30 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 relevant acts, ratios or key considerations from the rulings, and case names. Case 1 discusses whether a property transaction should be considered a transfer under the Income Tax Act. Case 2 discusses if a revised computation filed after an AO notice can be grounds for reassessment. Case 3 upholds a transfer pricing adjustment for delayed payments by associated enterprises. Case 4 discusses if penalties can be levied in a case related to partners providing and receiving back money for business needs. Case 5 considers if grants received by an authority implementing a government scheme should be considered income. Case 6 discusses if a
739 30 april_2014
The document provides a summary of recent legal landmarks across various jurisdictions in India. It contains 6 rulings covering topics such as:
1. The Gujarat High Court allowing condonation of delay in filing an appeal where there was no gross negligence or mala fide intention.
2. The Chennai ITAT ruling that registration cannot be denied to a trust just because a former trustee was convicted of a crime in the past.
3. The Mumbai ITAT ruling that corresponding expenditure must be disallowed if the related income is not included in total income.
4. The Hyderabad ITAT ruling that an individual is not eligible for a capital gains exemption if they own more than one residential
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.
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.
786 25 june_2014
This document provides a summary of recent legal landmarks related to Indian tax law. It lists 6 cases with details including the authority, section/rules of the relevant law, key ratio or legal principle from each case, citation, and name of the assessed party. For each case, a brief summary of the legal issue and ruling is given such as whether interest on loans between related parties can be deducted or if an unregistered development agreement qualifies as a taxable property transfer.
1487 28 june 2016
1. The Mumbai ITAT ruled that the period of holding property acquired through a family arrangement would begin on the date the person became the owner, not the date of the original owner's death.
2. The Madras HC held that interest on loans by a company to sister concerns could not be disallowed as non-business expenditure where both were in the same line of business.
3. The Madras HC also ruled that an upfront payment for a 99-year leasehold could not be considered rental income for the lessor, so TDS under section 194-I did not apply.
1489 30 june 2016
This document provides a summary of recent legal landmarks from various tax authorities in India. It lists 6 cases from authorities such as the AHD ITAT, DEL ITAT, MUM ITAT, and ALRT ITAT. Each case listing includes the authority, relevant section/rules, ratio or key consideration from the case, citation or subject matter, and name of the assessed party. The cases covered rulings on issues like unexplained payments, rejection of books of accounts, accrual of income, assessment orders, transfer pricing adjustments, and treatment of certain receipts under tax treaties.
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).
819 2 aug_2014
1. The Supreme Court held that TDS under section 194C applies to landing and parking charges for aircraft as it is not for use of land.
2. The Chandigarh High Court held that penalty could not be levied where only part of the tax addition was confirmed by the tribunal.
3. The Punjab and Haryana High Court held that the statutory remedy of filing an appeal was not allowed after the revision petition under section 264 was rejected.
What's hot (20)
Viewers also liked
8569 Faith in plants 300x210 final
The document discusses several plants that have religious or cultural significance in different faiths around the world. Some of the plants mentioned are aloe vera, which has been used for its medicinal properties in many cultures; coffee, which has great cultural importance in Ethiopia despite some early opposition; and cacao, which was sacred to the Mayans and used in religious ceremonies. Many other plants are discussed in relation to Christianity, Hinduism, Islam, and other faiths.
859 1
O documento analisa o papel do pedagogo na inclusão escolar de alunos com deficiência. Discute o processo histórico de inclusão social dessas pessoas e como a escola vem se modificando para incluir todos os alunos. Realizou uma pesquisa com pedagogos de escolas de Ponta Grossa para compreender seu papel no contexto da escola inclusiva, apontando que eles atuam como orientadores pedagógicos e na promoção da aprendizagem dos alunos.
HOW TO CHECK YOUR WIFES WHATSAPP MESSAGES
This document provides instructions for using spying software to check a wife's WhatsApp messages. It describes 1TopSpy, a cell phone tracking and monitoring software that allows users to secretly view texts, calls, photos, locations and activity on WhatsApp, Facebook and other messaging apps from another device. The summary outlines how to download and install 1TopSpy on the target phone, then log into the online control panel from another device to begin monitoring the phone remotely.
837-WELCOME DESK details-Layout1
This document is a sheet for a project containing details for a multi-section cabinet. It includes 16 numbered sections with descriptions of the different parts of the cabinet including lower and upper sections, shelves, drawers, fronts, and other components. The sheet also lists the scale, date, revision number, creator, client approval, and other basic project details.
8 2-9-slideshare-referenciabibliograficasycitas-Ana Gabirela Gallego Cortes.
8 2-9-slideshare-referenciabibliograficasycitas-Ana Gabirela Gallego Cortes.ana gabriela gallego cortes
El documento presenta una serie de citas de diferentes autores sobre temas relacionados con el medio ambiente, la conservación de los recursos naturales y la sostenibilidad. Las citas destacan la importancia de vivir en armonía con la naturaleza, la necesidad de proteger el medio ambiente para garantizar la supervivencia de la humanidad, y los peligros de la explotación excesiva de los recursos naturales.Презентация "Возможности новой версии 8.3.7 платформы 1С:Предприятие"
Данная презентация была подготовлена Александром Бачуриным ("Кодерлайн") для вебинара "Возможности новой версии 8.3.7 платформы 1С:Предприятие". Речь шла о расширенном круге систем, которые можно интегрировать с 1С:Предприятием, изменениях в интерфейсе "Такси", отладке приложений по протоколу HTTP и других новых возможностях.
848 5 sep_2014
The document lists recent legal landmarks from various courts in India relating to taxation law:
1. A joint venture was not taxable as an association of persons as it was only formed to secure a contract and the work was split between the partners.
2. A loan received from a minor son was treated as unexplained income as the assessee failed to explain the source of the loan.
3. No capital gains tax arose from the sale of land owned jointly as it was not considered a capital asset for the other co-owners.
사막화와 여성 노동(2004)
1, 텔레비전 프로그램을 통하여 환경인식 제고. 사막화 및 모래바람의 원인에 관한 2개의 영상필름
2, 사막화 방지 및 개선을 위한 타국가의 노력을 소개
3, 쨩베이 지역의 보전 경작 지침 프로젝트
4, 지속가능한 관광에 관한 정책제안
5, 삼림 보증 옹호, 소비자 인식 고양
6, 생태공동체(green community) 내 물 절약 프로젝트
7, Earth Day Network와 연대하여, ‘생명을 위한 물’ 캠페인
86-87 montale
Montale Paris is a mysterious perfume brand founded in 2003 in Paris by Pierre Montale. Little is known about Montale himself as he avoids publicity and there is no background information available about him online or in interviews. The brand operates without traditional marketing and relies solely on word-of-mouth. Montale Paris is best known for its unique scents featuring rare and expensive ingredients like oud, and its aluminum bottles that help preserve the fragrances. Many of the scents are unisex, with top sellers including Rose Musk and Black Musk. Though little known compared to mainstream brands, Montale Paris has been successful in building an international clientele drawn to the exotic yet classic scents.
83420013
La autora le escribe una carta a Álex contándole que llevaba mucho tiempo sin sentir nada hasta que lo conoció a él hace unos meses. Explica que al principio solo se fijó en él pero no se atrevió a hablarle, hasta que finalmente tomó la iniciativa de escribirle y desde entonces ha desarrollado fuertes sentimientos por él a pesar de que solo han pasado unos pocos meses. Le agradece por hacerla sentir de nuevo y por todo lo que hace para hacerla sonreír cada día.
8 3 how_to_develop_persistence
This document discusses the importance and power of persistence. It argues that persistence is developed through four steps: having a definite purpose with burning desire, having a definite plan of continuous action, closing one's mind to negative influences, and forming friendly alliances with encouraging people. It provides examples of how persistence allowed people like Henry Ford and Thomas Edison to achieve great successes and how persistence helped King Edward VIII and Wallis Simpson find love despite facing immense criticism. The document advocates studying the examples of persistent people to help one find life's greatest rewards.
86 Jan 25
The document reports several issues with an employee management system: the captcha is not working on signups, editing employees results in errors, uploading documents does not work, required fields cannot be left blank, decline links do not work for time off requests, time off requests are not showing for managers to approve, and pages may have reverted to earlier versions. It emphasizes fixing the time off request features as a top priority.
8,5 x 11 Case Study 1F
The Candlewood Suites Wake Forest hotel in North Carolina uses the HelloShift hotel workflow app to improve communication between departments and increase operational efficiency. Owner Milan Patel requires all tasks and logs be recorded in HelloShift. This has accelerated sales conversions and improved maintenance task management. HelloShift's virtual logbooks and tags allow Patel's team to quickly handle sales inquiries, track leads, and manage personnel transitions smoothly. It has also transformed maintenance by replacing paper-based work orders with an online system to track all repair issues in real-time.
86456546 sir-isaac-newton-1642-1727
1) Newton was known in his lifetime primarily for his work in mathematics, including publishing influential works like Principia and Optiks. However, the bulk of his work focused on alchemy, religion, and occult topics that he kept private.
2) Modern scholarship has revealed that over 60,000 pages of Newton's writings focused on these esoteric topics, showing him to be a secret heretic who denied the divinity of Jesus and the Holy Spirit.
3) Newton advanced mathematics through work on calculus and classifying cubic curves, but had to keep his alchemical research secret as it would have discredited him, highlighting tensions between Newton's rational scientific persona and his
86851382 christianity-as-mystical-fact-and-the-mysteries-of-antiquity
This document discusses different viewpoints on Christianity and science. It acknowledges the influence of natural science on modern thought, but argues that science provides an inadequate perspective for spiritual needs. While some fully accept scientific ideas, others find them at odds with their religious sentiments. The author aims to show how Christianity can be understood from a mystical perspective grounded in the methods and achievements of science itself.
Viewers also liked (20)
8 2-9-slideshare-referenciabibliograficasycitas-Ana Gabirela Gallego Cortes.
8 2-9-slideshare-referenciabibliograficasycitas-Ana Gabirela Gallego Cortes.
Презентация "Возможности новой версии 8.3.7 платформы 1С:Предприятие"
Презентация "Возможности новой версии 8.3.7 платформы 1С:Предприятие"
86851382 christianity-as-mystical-fact-and-the-mysteries-of-antiquity
86851382 christianity-as-mystical-fact-and-the-mysteries-of-antiquity
Similar to 841 29 aug_2014
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.
834 21 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 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.
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.
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.
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.
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.
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.
738 29 april_2014
This document lists recent legal landmarks from various tax authorities and courts. It summarizes 6 cases:
1) The Gujarat HC ruled that an AO cannot make an addition to income simply by disagreeing with the circle rate valuation for a property sale without examining evidence.
2) The Punjab and Haryana HC ruled that land within a specified distance of a municipality in Haryana was urban land for capital gains purposes.
3) The Mumbai ITAT ruled that loan repayments are an application of income, not diversion, so cannot be deducted from business income.
4) The Gujarat HC ruled that an assessee could claim a small-scale industry deduction for investment in plant and machinery
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.
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.
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.
755 20 may_2014
This document provides a summary of recent legal landmarks across various authorities and tax-related cases:
1. The Hyderabad ITAT ruled that where segmental working is available, the operating cost must be calculated based on the segmental results, not based on proportionate turnover.
2. The Punjab and Haryana High Court held that credit for tax deducted at source would be allowed in the subsequent year if the relevant income was accounted for in an earlier year but the TDS certificate was issued late in the subsequent year.
3. The Gujarat High Court ruled that if the assessing officer is not given an opportunity to cross-examine witnesses examined during the pendency of an appeal, the
789 28 june_2014
The document provides a summary of recent legal landmarks across various high courts and appellate tribunals in India. It includes 6 cases covering topics such as:
1. Withdrawing an appeal on a particular issue before the tribunal is treated as no appeal on that ground.
2. A delay of 373 days in filing an appeal due to gross negligence was not accepted.
3. Payment to a group company for use of an intranet facility was considered royalty income.
4. Benefit of a tax exemption section should be extended to the entire land compensation amount awarded by courts, not just the lower amount set by acquisition officers.
5. Question of fair market value of property converted to stock is
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.
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.
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.
853 10 sep_2014
This document provides a summary of recent legal landmarks related to taxation. It lists 6 cases with details of the authority, section/rules involved, ratios, and citations. The cases addressed issues such as whether seized gifts could be considered unexplained income without incriminating material, whether a society could claim tax exemption under a section after an earlier exemption notification was repealed, and whether tax paid by an associated enterprise on behalf of another entity could be treated as deemed dividend if the other entity was not a shareholder in the associated enterprise.
781 19 june_2014
This document provides a summary of recent legal landmarks related to Indian tax law. It lists 6 cases with details of the authority, section/rules discussed, ratio or key legal principle established, and case name. The cases addressed issues such as penalty for additional income declared in a revised tax return, set-off of firm losses against an individual partner's tax refund, set-off of derivative trading losses against other capital gains, interest deductibility on funds borrowed and advanced to a housing society, conditions for staying tax recovery, and whether land development work constituted transfer of property rights under the tax law.
742 5 may_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts including Madras, Delhi, and Punjab & Haryana. For each case, it provides the section/rules of the Income Tax Act involved, a brief description of the ratio or legal principle established, the citation and subject case name. The cases addressed issues related to employee stock ownership plans (ESOPs), deductions, stays of assessment orders, reassessment proceedings, use of valuation officers, and amounts surrendered during assessment proceedings.
Similar to 841 29 aug_2014 (19)
Recently uploaded
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 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/.
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।
From Promise to Practice. Implementing AI in Legal Environments
Pim Betist's presentation about generative AI in the legal sector at Lexpo.com '24
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.
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).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
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
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>.
Pedal to the Court Understanding Your Rights after a Cycling Collision.pdf
The immediate step is an intelligent choice; don’t procrastinate. In the aftermath of the crash, taking care of yourself and taking quick steps can help you protect yourself from significant injuries. Make sure that you have collected the essential data and information.
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.
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
Presentation (1).pptx Human rights of LGBTQ people in India, constitutional a...
Human rights of LGBTQ people in India, constitutional and judicial approach
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.
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
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。
Recently uploaded (20)
The Work Permit for Self-Employed Persons in Italy
The Work Permit for Self-Employed Persons in Italy
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
From Promise to Practice. Implementing AI in Legal Environments
From Promise to Practice. Implementing AI in Legal Environments
The Future of Criminal Defense Lawyer in India.pdf
The Future of Criminal Defense Lawyer in India.pdf
Safeguarding Against Financial Crime: AML Compliance Regulations Demystified
Safeguarding Against Financial Crime: AML Compliance Regulations Demystified
Sangyun Lee, 'Why Korea's Merger Control Occasionally Fails: A Public Choice ...
Sangyun Lee, 'Why Korea's Merger Control Occasionally Fails: A Public Choice ...
Pedal to the Court Understanding Your Rights after a Cycling Collision.pdf
Pedal to the Court Understanding Your Rights after a Cycling Collision.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...
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
841 29 aug_2014
- 1. VOLUME NO.: LLAT/841 OF 2016-17 DATE: 29 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 KOL ITAT 271(1)(c) 274 ITA A penalty notice u/s 274 which does not strike out the irrelevant portion & which does not specify whether the penalty is for concealment or for furnishing inaccurate particulars renders the penalty order void 1.2 ITA No 1303_2010 Penalty Suvaprasanna Bhattacharya 2.1 ALLBD HC 2(47) 48 50C ITA A property is deemed to be transferred when sale agreement is entered and part consideration received 2.2 65TM142 Computation of cap. gain Shimbhu Mehra 3.1 AMRT ITAT 11 2(15) ITA Activity of auctioning commercial plots for maximum revenue cannot be regarded as a profit-making exercise 3.2 ITA No 496_2013 Charitable Income Hoshiarpur Improvement Trust 4.1 GUJ HC 5 143(1)(a) 194C ITA Advance received by contractor in excess of bill raised by him couldnt be taxed on receipt basis 4.2 58TM207 Accrual Income Rudraksh Builders 5.1 BOM HC 37(1) ITA Advertisement expenditure incurred by agent to popularize the business of the channel run by the foreign principal is allowable as there is a direct business between the expenditure and the As business as agent. 5.2 ITA No 538_2012 Deduction N.G.C. Network (India) P. Ltd 6.1 MUM ITAT 92C ITA ALP determination is to be restricted to international transactions with AE without extending it to entity level 6.2 53TM496 Transfer Pricing Smt. Dina Sudhir Shah