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This document from Anand Mehta & Co. consultants lists recent legal landmarks and rulings on taxation. It includes 5 sections summarizing rulings on issues like section 80-IB income tax deductions, food charges exemptions, interest deductions, cash deposits and advance tax liability, and service tax refunds and interest. The company offers to provide more information on these rulings and assures the client of its consulting services.
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- The document is a bill from Reliance Communications detailing charges for the billing period of 27-01-2013 to 26-02-2013 for customer Raunak Ujaawane.
- It lists previous dues, payments, adjustments and current charges, totaling Rs. 440 due by 16-Mar-13.
- Current charges include monthly rental, voice call charges, value added services, taxes, totaling Rs. 444.05.
- The bill provides details of call usage, SMS usage, value added services used and payment options.
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- IBC overrides any other inconsistent law due to its non-obstante clause. Amendments were made to the Income Tax Act to ensure consistency with IBC.
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This document provides a summary of recent legal landmarks in India related to taxation. It lists 6 key cases from various High Courts and Income Tax Appellate Tribunals (ITAT) pertaining to sections of the Income Tax Act such as capital gains, deductions, transfer pricing adjustments, and registration of charitable trusts. For each case, it provides details such as the authority, relevant section/rule, key ratio decided, and name of the assessed party. The director of the consulting firm Anand Mehta & Co. shares this summary of legal rulings with a client and offers to provide any further information needed.
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This document provides details regarding a case seeking cancellation of a license issued to Unitech for violations of statutes and rules related to building plans and construction in Gurgaon, Haryana. Key points include:
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2) Documents submitted show discrepancies in the actual built area compared to the sanctioned plan, with extra area constructed and units sold without approval.
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This document is a letter from Anand Mehta & Co. consulting firm listing recent legal landmarks and case rulings. It includes 6 cases summarized with the case name, authority, relevant section/rule, and key ratio. The cases cover topics like capital gains tax exemptions, transfer pricing assessments, business expense deductions, and applicability of double taxation treaties. The letter is providing this information to an unnamed client and offers additional assistance if needed.
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Letter to dgtcp haryana and stp gurgaon 09.01.2014 with annxs p
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This document provides a summary of recent legal landmarks in 6 areas of tax law. For each area, it lists the authority, section or rule, a brief summary of the ratio or legal principle, and a citation for a relevant case. The summaries are meant to help keep the client informed of important tax law developments. The letter is from a consulting firm assuring their client of their best legal services.
Legal landmark 535
The document lists recent legal landmarks from various authorities like the Mumbai Tribunal, Karnataka High Court, Madras ITAT, Kolkata ITAT, and Karanataka High Court. It summarizes key cases related to taxation issues like the treatment of fees received for delivering lectures, interest calculation on tax refunds, selection of comparables for transfer pricing analysis, deduction of commission fees paid to foreign agents, applicability of TDS on payments to sub-contractors, and eligibility for deduction under Section 80IB(10) of the Income Tax Act. The document was sent by Anand Mehta & Co. consultants to inform the client about these legal updates.
LL 460
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LL 489
This document provides a summary of recent legal landmarks in India. It lists 6 key legal cases or rulings with details such as the section of law, ratio or key findings, and case name. The document was sent by Anand Mehta & Co consultants to update a client on recent changes in tax law and case precedents. It aims to help the client stay informed of new interpretations that could impact their legal or tax obligations.
LL 489
This document provides a summary of recent legal landmarks in India. It lists 6 key legal cases or rulings with details including the authority, sections of law, key ratios or outcomes. The cases cover topics around taxation of the construction industry, deductions, definition of business vs profession, exemptions for charitable trusts, capital gains taxation, and tax deducted at source requirements. The document was sent by Anand Mehta & Co consultants to a client to update them on new legal precedents.
LL 475
This document provides a summary of recent legal landmarks in 6 areas of law:
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LL 455
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Legal landmark 529
This document provides a summary of recent legal landmarks in India related to taxation. It lists 6 cases with details of the section/rules and key ratio decided. The cases cover topics like composite contracts, bad debt deductions, penalties for undisclosed income, fees for services taxable in India, treatment of losses from government securities, and tax deducted at source. The client is thanked and assured of best services.
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This document provides a summary of recent legal landmarks in India. It lists 6 key legal cases by various Indian tax authorities, including the Kar Tribunal, Delhi Tribunal, and Mumbai Tribunal. Each case listing provides the section or rule of law, a brief description of the ratio or legal principle of the case, and the name of the assessed party. The document was sent by Anand Mehta & Co. to provide a client with information on recent tax case outcomes.
LLAT 490
This document provides a summary of recent legal landmarks in 6 areas of tax law:
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Legal landmark 514
This document provides a summary of recent legal landmarks in 6 sections. Each section includes the authority and section/rules cited, a brief summary of the legal ratio, and a reference to a relevant case. The summaries address topics including the deductibility of interest on loans to subsidiaries, the tax treatment of gains from land sales, interest owed on tax refunds, the taxability of share sale profits, and the tax implications of violations of company ownership provisions. The director of Anand Mehta & Co. provides this summary and offers to provide any additional information needed.
LLAT 498
This document provides a summary of recent legal landmarks in India related to taxation. It lists 6 key cases from various High Courts and Tribunals pertaining to sections of the Income Tax Act such as interest charges under sections 234B and 234C, exemption of income under section 11, and disallowance of business expenses under section 14A. The letter from Anand Mehta & Co. consultants shares this legal update with the client and offers further information if required.
Legal landmark 512
This document provides a summary of recent legal landmarks in 6 areas of tax law:
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LL 461
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This document provides a summary of recent legal landmarks related to taxation. It lists 6 main points, with each point containing the section/rules cited, a brief description of the ratio or key point, and a reference to the relevant case name or Tax Management article. The document was sent by Anand Mehta & Co. consultants to inform the client of these legal updates in taxation and offer additional information if required.
Legal landmark 537
This document provides a summary of recent legal landmarks and rulings on taxation issues in India. It lists 6 key cases or rulings (numbered 1 through 6) from various authorities such as the Delhi High Court, Mumbai High Court, Authority for Advance Rulings, and Income Tax Appellate Tribunals. Each key ruling includes the section or rule of law, a brief summary of the ratio or legal principle, and a reference to the case name. The document was sent by Anand Mehta & Co. consultants to inform the client of these recent taxation rulings and offer additional information if required.
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This document provides a summary of recent legal landmarks and rulings on taxation issues in India. It lists 6 key cases by court or tribunal, relevant section/rules, and a brief summary of the ratio or key ruling. The cases cover issues like service tax registration requirements, tax treatment of fees paid abroad, and whether certain payments qualify as royalties or technical fees. The letter is from a consulting firm providing this legal update to a client.
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Legal landmark 533
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This document provides a summary of recent legal landmarks in India. It lists 6 key cases with details of the section/rules addressed, key ratios or principles from the case, and case names. The document was sent by Anand Mehta & Co. consultants to a client to inform them of notable recent legal precedents across various tax issues. It aims to keep the client updated on important case laws.
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This document lists recent legal landmarks from various authorities and courts related to taxation. It includes 6 sections that each contain a citation to an authority, the relevant section or rule, a brief description of the ratio or reasoning of a case, and the name of the assessed party. The letter provides this information to a client and offers to provide further details on the legal landmarks. It is signed by the director of Anand Mehta & Co., Consultants Pvt. Ltd.
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This document provides a summary of recent legal landmarks in 6 areas of tax law. For each area, it lists the authority, section or rule, a brief summary of the ratio or legal principle, and a citation for a relevant case. The summaries are intended to help keep the client informed of important legal developments. The document was sent by Anand Mehta & Co. consultants to update the client on these rulings.
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LL 470
- 1. VOLUME NO.: LLAT/ 470 OF 2011-12 DATE: 12th March, 2012 Dear Client, We have pleasure in listing below some of the recent legal landmarks. SR. AUTHORITY SECTION / RULES RATIO(S) NO. CITATIONS / SUBJECT CASE(NAME OF ASSESSEE) 1.1 Chen ITAT 80-IB, ITA Section 80-IB(10) of the Income-tax Act, 1961 – Once flats were sold separately and two flat owners themselves combined separate flats whereby the total area exceeded 1,500 sq.ft., deduction u/s.80-IB(10) cannot be denied to the 'a'-developer on this ground. 1.2 141 TTJ 1 Deduction Sanghvi & Doshi Enterprise 2.1 DEL HC 2h, CEA Mandap-keeper – Segregation of food charges from banquet hall charges – Exemption on food claimed under Notification No. 12/2003 – Catering service incidental to mandap-keeping therefore deduction of food charges cannot be considered to be sale of goods and therefore not deductible under Notification 12/03. 2.2 24 STR 177 Cent Excise Sayaji Hotels Ltd. 3.1 And ITAT 36, ITA (a) Section 40(b) r.w.s. 36(1)(iii) and 14A of the Income-tax Act, 1961 – The section for allowing deduction of interest is section 36(1)(iii) and, therefore, payment of interest to partners is also an expenditure only and same is also hit by provisions of section 14A if it is found that the same has been incurred for earning exempt income. (b) Section 28(v) of the Income-tax Act, 1961 – Proviso to section 28(v) comes into play only if there is some disallowance in hands of firm under clause (b) of section 40 and it is not applicable in case of disallowance made u/s. 14A. 3.2 47 SOT 121 47 SOT 121 Shankar Chemical Works 4.1 MUM – ITAT 234B, ITA Cash seized of Rs. 18 lakh and Rs. 1.98 crore deposited by 'a' on 31-1-2007 could be adjusted against advance tax liability for computing interest u/s .234B and 234C. 4.2 ITA No 3741 2010 Interest Shri Jyotindra B. Mody 5.1 MUM – ITAT 11BB, CE Service tax paid in anticipation of services to be received from India, permission sought from RBI was rejected. Claim for refund along with interest filed. The Revenue rejected the refund for want of adequate documents, interest also was denied. Held that if requisite conditions fulfilled, 'a' was entitled to interest in addition to refund of tax. 5.2 24 STR 17 SET Shroff United Chemicals Ltd. Please let us know if you need any further information on these. Thanking you and assuring you of our best services at all times. Yours Faithfully, For Anand Mehta & Co ., (CONSULTANTS) PVT. LTD. Anand V. Mehta DIRECTOR A mind of a consultant with a heart of a friend. Mumbai Office- 334, Mulratna 1st Floor Narshi Natha Street Masjid (W) Mumbai 40009 Tel -022- 23400882 • Fax-022-23420195 • E-mail: amcon.mumbai@amcount.com Pune Office –B/5 Shardaram Park, 34, Sasson Road, Near Jehangir Hospital, Pune - 411 001 Tel-020 6401 3124 • Fax 020- 30521223•E-mail: amcon.pune@amcount.com Gram-MATERPLAN <--> MASTERPLAY Website:www.amcount.com