846 3 sep_2014
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This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and Income Tax Appellate Tribunals across India. Each case listing includes the authority, section/rules of the Indian Income Tax Act under consideration, a brief ratio or reasoning from the case, and citation details including the name of the assessed party. The cases cover topics around taxation of gains from land sales, deductibility of disputed damages, source of investment disclosures, taxability of property rental income, classification of income as business or capital gains, and periods for classifying share dealings as capital gains.
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This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and Income Tax Appellate Tribunals across different states. Each case listing includes the authority, section/rules of the Income Tax Act under consideration, the ratio or legal principle established, case citation, and name of the assessed party. The cases addressed issues such as exemption of dividend income received by a Venture Capital Fund, tax treatment of distributed profits, deemed dividends, disallowance of interest payments, capital gains characterization of tenancy rights, and deductibility of set-up costs.
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This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and 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.
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This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and Income Tax Appellate Tribunals across different states. Each case listing includes the authority, section/rules of the Income Tax Act under consideration, the ratio or legal principle established, case citation, and name of the assessed party. The cases addressed issues such as exemption of dividend income received by a Venture Capital Fund, tax treatment of distributed profits, deemed dividends, disallowance of interest payments, capital gains characterization of tenancy rights, and deductibility of set-up costs.
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8593 Leid zur Vergeistigung von Seele und Körper ....
GOTTES WORT ... durch Bertha Dudde.
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— Herausgegeben von Freunden der Neuoffenbarung -Weiterführende Informationen, Bezug aller Kundgaben, CD-ROM, Bücher, Themenhefte usw. im Internet unter:
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bzw. http://www.bertha-dudde.org
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Es sind nur ganze Kundgaben ohne jegliche Veränderung weiterzugeben.
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O documento é um acórdão de uma turma criminal do Tribunal de Justiça do Distrito Federal e Territórios sobre um pedido de habeas corpus impetrado por Romulo Pinheiro Bezerra da Silva contra decisão judicial que manteve sua prisão preventiva por tráfico de drogas. O relator negou a ordem alegando: 1) os antecedentes criminais do paciente indicam risco de reiteração delitiva; 2) a droga traficada, crack, evidencia periculosidade e risco à ordem pública; 3) a prisão cautelar é necessária para garant
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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.
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.
845 2 sep_2014
This document provides a summary of recent legal landmarks from various authorities:
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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.
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This document provides a summary of recent legal landmarks across various cases:
1. In the case of Aberdeen Claims Administration Inc, the Authority for Advance Rulings held that the cost of acquiring the surrender of right to sue cannot be determined and capital gains cannot be calculated or taxed in this case.
2. In Abhinandan Investment Ltd, the Delhi High Court held that money forgone by the company in subscribing to non-convertible debentures was allowable as a business loss as it was done for commercial expediency and the business interest of the other company.
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825 9 aug_2014
This document provides a summary of recent legal landmarks in Indian tax law. It lists 6 cases from various High Courts and the Income Tax Appellate Tribunal. Each case listing includes the authority, section/rules discussed, key ratio or principle from the case, citation details, and name of the assessed party. The cases cover topics like penalty deletion, interest on default of advance tax, capital gains tax characterization, block assessments, tax treatment of interest income, and double taxation avoidance agreements.
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.
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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.
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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.
1503 16 july_2016
This document provides a summary of recent legal landmarks in India across various tax authorities and courts:
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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.
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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.
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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.
1482 22 june 2016
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from the Supreme Court and various Income Tax Appellate Tribunals. The cases addressed issues such as whether transaction charges paid to stock exchanges are considered fees for technical services, what constitutes unexplained investments or income, and what level of proof is required from tax authorities for making tax additions.
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.
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.
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.
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.
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.
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.
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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；
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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；
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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.
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San Remo Manual on International Law Applicable to Armed Conflict at Sea
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846 3 sep_2014
- 1. VOLUME NO.: LLAT/846 OF 2016-17 DATE: 3 September 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 4 45 ITA Gain arising from sale of land was taxable in hands of individual even if it was wrongly shown as income of HUF 1.2 55TM290 Chargeability Rajnish Chaudhary (HUF) 2.1 DEL ITAT 37(1) ITA If a claim of damages and interest thereon is disputed by the A in the court of law deduction cannot be allowed for the interest claimed on such damages 2.2 ITA No 1999_2008 Deduction National Agricultural Cooperative Marketing Federation of India 3.1 ALLBD HC 69A ITA Immunity under special Act to NRI and donee from disclosure of source of investment not extended to bogus gifts 3.2 56TM395 Unexp. Money Rajendra Kumar Gupta 4.1 BOM HC 11 32 ITA Income from letting out of property of educational institution not taxable if same was used for educational purposes 4.2 58TM288 Charitable Income Shri Vile Parle Kelavani Mandal 5.1 MAD HC 28(i) 45 69C ITA Income from sale of land couldnt be treated as capital gain just because A was in pharmaceutical business 5.2 66TM250 Business income R.Sethuraman 6.1 BOM HC 45 28(i) ITA Income from share dealings taxable as capital gain if 75% of profit came from shares held for more than 9 months 6.2 62TM325 Cap.Gain Smt. Datta Mahendra Shah