853 10 sep_2014
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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material, whether a society could claim tax exemption under a section after an earlier exemption notification was repealed, and whether tax paid by an associated enterprise on behalf of another entity could be treated as deemed dividend if the other entity was not a shareholder in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.
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812 25 july_2014
This document provides a summary of recent legal landmarks in taxation. It lists 6 cases from various High Courts and appellate authorities across India. Each case listing includes the authority, relevant section/rule, ratio or key consideration from the case, case citation, and name of the assessee involved. The cases covered rulings on topics like interest income taxation, penalty for change in head of income, use of segmental reports for transfer pricing, stay of tax recovery, classification of rental income, and depreciation allowance.
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𝐕𝐢𝐬𝐢𝐭 𝐮𝐬
Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients
Website www.ktp.com.my
Instagram https://bit.ly/3jZuZuI
Linkedin https://bit.ly/3sapf4l
Telegram http://bit.ly/3ptmlpn
𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐁𝐨𝐨𝐤-𝐊𝐞𝐞𝐩𝐢𝐧𝐠/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource book keeping and payroll services to clients
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Facebook https://bit.ly/3nQ98rs
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𝐕𝐢𝐬𝐢𝐭 𝐮𝐬
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An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients
Website www.ktp.com.my
Instagram https://bit.ly/3jZuZuI
Linkedin https://bit.ly/3sapf4l
Telegram http://bit.ly/3ptmlpn
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A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource book keeping and payroll services to clients
Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs
854 11 sep_2014
This document provides a summary of recent legal landmarks related to taxation. It lists 6 cases from various High Courts and Tax Appellate Tribunals across India. For each case, it provides the authority, relevant section/rules of the Income Tax Act, a brief ratio or principle from the case, and case name and citation. The cases addressed a range of tax issues like what expenses need to be added to income, application of transfer pricing methods, comparable filters for transfer pricing adjustments, interest rates on loans to foreign affiliates, and questioning of payments to related parties.
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848 5 sep_2014
The document lists recent legal landmarks from various courts in India relating to taxation law:
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2. A loan received from a minor son was treated as unexplained income as the assessee failed to explain the source of the loan.
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This document provides a summary of recent legal landmarks related to taxation. It lists 6 cases from various High Courts and 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.
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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.
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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 lists recent legal landmarks from various tax authorities and courts in India. It includes 6 cases covering topics such as whether amendments to domestic law affect double taxation avoidance agreements (DTAA), whether anonymous donations to trusts can be taxed, whether tax reassessment can be initiated based solely on an audit report without independent assessment, whether belated block tax assessments can be considered void if the delay was due to authorities, whether gains from transfer of land under a joint development agreement constitute capital gains or business income, and whether cessation of a loan liability constitutes taxable revenue if the loan was used to purchase a capital asset. Each case provides the authority, section/rule of the Income Tax Act (ITA) discussed, ratio or key
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This document provides information about Inter Steel Chile Ltd., including its address, contact information, and areas of focus. The company seeks joint venture partners for project administration and purchasing businesses and mines on behalf of investors. It also has access to small and mid-size mine owners in Chile that can produce minerals at fair market value. The document discusses meeting with investment officials in four regions of Chile.
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This document provides a summary of recent legal landmarks in Indian tax law across various authorities and jurisdictions. It lists 6 cases covering topics such as:
1) Compensation for personal disability being ruled as non-taxable income.
2) An order under section 143(3) being set aside if the underlying order under section 143(2) is found to be faulty.
3) Export profits calculation for the purposes of a special exemption.
4) No deemed dividend applied for an advance made in the normal course of commercial transactions.
5) Whether a tax act or treaty would prevail in determining tax liability.
6) Software product and service companies being found not comparable for transfer pricing purposes
Will you slap your auditor just like Will Smith in Oscar 2022?
Trending viral story
Will you slap your auditor just like Will Smith in Oscar 2022?
你是否和 Will Smith 做出一样的捍卫 ... 打对你的 auditor ？
Read our story on Auditor Life In Peak Season in our blog
https://lnkd.in/gTDhTChB
PS : Thank you Will Smith for giving us some time off during the crazy peak.
𝐕𝐢𝐬𝐢𝐭 𝐮𝐬
Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients
Website www.ktp.com.my
Instagram https://bit.ly/3jZuZuI
Linkedin https://bit.ly/3sapf4l
Telegram http://bit.ly/3ptmlpn
𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐁𝐨𝐨𝐤-𝐊𝐞𝐞𝐩𝐢𝐧𝐠/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource book keeping and payroll services to clients
Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs
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Five things you should know about Company Loan to Director.
Section 224(1) of Companies Act (CA) 2016 generally prohibits a company from:
a) giving loans; or
b) securities for loans
to its directors and related companies as defined under Section 7 of CA2016.
But....
Read the full story in our blog
https://lnkd.in/gg5EQ-jn
𝐕𝐢𝐬𝐢𝐭 𝐮𝐬
Wisma 𝐊𝐓𝐏, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
Wisma 𝐓𝐇𝐊, 41, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
𝐊𝐓𝐏 (𝐀𝐮𝐝𝐢𝐭,𝐓𝐚𝐱, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients
Website www.ktp.com.my
Instagram https://bit.ly/3jZuZuI
Linkedin https://bit.ly/3sapf4l
Telegram http://bit.ly/3ptmlpn
𝐓𝐇𝐊 (𝐒𝐞𝐜𝐫𝐞𝐭𝐚𝐫𝐢𝐚𝐥, 𝐁𝐨𝐨𝐤-𝐊𝐞𝐞𝐩𝐢𝐧𝐠/𝐏𝐚𝐲𝐫𝐨𝐥𝐥, 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲)
A licensed secretarial firm in Johor Bahru providing fast reliable incorporation, secretarial services, corporate compliance services, outsource book keeping and payroll services to clients
Website www.thks.com.my
Facebook https://bit.ly/3nQ98rs
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854 11 sep_2014
This document provides a summary of recent legal landmarks related to taxation. It lists 6 cases from various High Courts and Tax Appellate Tribunals across India. For each case, it provides the authority, relevant section/rules of the Income Tax Act, a brief ratio or principle from the case, and case name and citation. The cases addressed a range of tax issues like what expenses need to be added to income, application of transfer pricing methods, comparable filters for transfer pricing adjustments, interest rates on loans to foreign affiliates, and questioning of payments to related parties.
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.
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.
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.
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.
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.
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.
851 8 sep_2014
This document provides a summary of recent legal landmarks across various high courts in India. It lists 6 cases from courts in Cuttack, Allahabad, Gujarat, Madras, and Bombay. The cases addressed penalties for delayed TDS returns, whether petty cash from relatives constitutes unexplained income, taxability of premiums received by a housing society, capital gains tax on shares held for investment, genuineness of business loans, and interest on refund of self-assessment tax. Each case includes the authority, section/rules discussed, ratio or key finding, and citation details.
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.
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.
846 3 sep_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and Income Tax Appellate Tribunals across India. Each case listing includes the authority, 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.
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.
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.
850 7 sep_2014
This document lists recent legal landmarks from various tax authorities in India. It includes 6 cases covering topics like:
1. No TDS required on export commission paid to a non-resident agent for services performed abroad without a permanent establishment in India.
2. No transfer pricing adjustment needed for interest-free loans converted to equity shares between associated enterprises.
3. No transfer pricing adjustment warranted for imports if the proportion of certification of import values was high for transactions with associated enterprises.
832 19 aug_2014
This document provides a summary of recent legal landmarks related to taxation in India. It lists 6 cases from various High Courts and Tribunals across India. For each case, it provides the authority, section/rules discussed, key ratio or legal principle established, case name and citation. The cases covered relate to capital gains tax, transfer pricing assessments and adjustments, penalties for cash loans, disallowance of commission payments, income deemed undisclosed after a search, and taxation of non-residents under a double taxation avoidance agreement.
849 6 sep_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. The cases addressed issues such as disallowance of expenses due to TDS default, reassessment of income, tax chargeability, deemed income, and tax deductibility at source for payments made abroad. The document identifies the authority, section/rules of the Income Tax Act involved, key ratio of each case, and citation details.
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1495 7 july_2016
1. The Supreme Court ruled that tips collected by employees from customers cannot be considered as salary income of the employees and are not taxable.
2. The Mumbai ITAT ruled that since a celebrity was advised by a competent CA regarding tax provisions, no penalty could be imposed for failure to deduct tax at source since there was no mala fide intention.
3. The Cochin ITAT ruled that mere proximity of land to a highway does not change the agricultural nature of the land, and appreciation in land value alone cannot be used to determine if the land is not agricultural.
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.
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.
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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
829 14 aug_2014
1. The document lists recent legal landmarks from various tax authorities and courts.
2. It summarizes six cases, providing the section/rules considered, key ratio or principle from the ruling, citation details and case name.
3. The cases addressed issues like the validity of a scrutiny assessment, determining the arm's length price of royalty payments, treatment of forex losses in computing arm's length price, the taxability of income from letting out office space, restrictions on property transfers, and the deductibility of interest expenses.
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.
1494 6 july_2016
1. A surveying authority that never required a taxpayer to provide weighment facilities could not allege excess stock.
2. A deduction claimed in a belated return was allowable where the assessment was pending adjudication.
3. An exemption from tax payments could not be granted to a political party that was unable to maintain accounts or satisfy the conditions of section 13A of the Income Tax Act.
803 15 july_2014
The document lists recent legal landmarks from various authorities:
1. The Mumbai ITAT ruled that depreciation was allowable on intangibles transferred in a business succession on a going concern basis.
2. The Delhi HC ruled that a garnishee's statement can be scrutinized under section 226 without examining the nature or existence of liability.
3. The HP HC ruled that deductions under sections 80-IA, 80-IB or 80HHC can be claimed fully as each provision is an independent provision.
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.
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.
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.
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.
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.
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.
1491 2 july_2016
The document provides a summary of recent legal landmarks in India across various high courts and appellate tribunals. It lists 6 cases covering topics such as attachment of bank accounts, consistency in accounting methods, imposition of penalties, special economic zone exemptions, treatment of stock valuation losses, and appeals related to tax withholding orders. For each case, it provides the authority, relevant section/rule, ratio or key consideration from the ruling, and case name.
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.
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.
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
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.
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.
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1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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.
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.
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。
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
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.
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
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
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- 1. VOLUME NO.: LLAT/853 OF 2016-17 DATE: 10 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 MUM ITAT 153A 68 132 ITA Seized gift couldnt be treated as unexplained if no incriminating material was found during search 1.2 63TM118 Search assessment Parag M. Sanghvi 2.1 GUJ HC 80P 263 279 ITA Society to claim exemption u/s 80P as earlier exemption notification relied by it was repealed. 2.2 54TM132 Deductions Shri Gopal Gram Seva Sahakari Mandli Ltd 3.1 MUM ITAT 92C 254 ITA Stay granted by ITAT as TP adjustment were made on basis of comparable which were rejected in earlier years 3.2 57TM181 Transfer Pricing Ness Technologies (India) (P.) Ltd 4.1 DEL ITAT 37(1) ITA Sum paid by advisor for preparation of technical research report for its clients would be revenue exp. 4.2 63TM344 Deduction Pulsar Knowledge Centre (P.) Ltd. 5.1 KOL HC 37(1) ITA Sum paid on encroachment of extra space on leased land couldnt be said to be an offence. 5.2 67TM031 Deduction Mundial Export Import Finance (P.) Ltd 6.1 KOL ITAT 2(22) ITA Tax paid by AE on behalf of A couldnt be treated as deemed dividend if A wasnt shareholder of its AE 6.2 67TM108 Deemed dividend Shiv Transport & Travels