Searching Content indexed under Income Tax by Singh & Associates ordered by Published Date Descending.
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An Analysis Of Section 2(24) (iv) Of The Income Tax Act, 1961
Section 2(24) of the Income Tax Act, 1961, defines the term "Income" which is chargeable under the Income Tax Act.
29 Apr 2019
Tax Implication Of Earn-Out Transactions
During any business transaction, differing expectations of the buyer and the seller on the value of the entity is bound to arise.
15 Jan 2019
Case Study: Commissioner Of Income Tax, Chennai Versus vs. Ajit Kumar
In an appeal filed before the Hon'ble Supreme Court i.e Civil Appeal Nos. 10164, 10165 of 2010, 10917 of 2013, 4449, 5255 of 2015, the question raised for consideration...
22 Jun 2018
Moratorium Applicable On Order Given By The ITAT
In the recent Order dated 04.09.2017 given by the Coordinated Division Bench of the Hon'ble Delhi High Court, namely Justice S. Murlidhar and Justice Prathiba M. Singh ...
5 Feb 2018
Taxing Provision Related To IP Right In India: A Brief Look
Tax on income is a way to finance the public expenditure.
24 Aug 2017
TDS Exempted On 7 Types Of Transactions
The Central Board of Direct Taxes notified that no deduction of tax under Chapter XVII of the Income tax Act, 1961 shall be made on the payments of the nature specified below.
30 Aug 2016
Government Relaxes Obligations On Assessee To Prove "Irrecoverability Of Bad Debts"
The Central Board of Direct Taxes, Ministry of Finance issued Circular No. 12/2016, dated 30th May 2016, wherein the government has relaxed obligations on assessee to prove ‘irrecoverability of Bad Debts'.
26 Aug 2016
Income Declaration Scheme, 2016
The Ministry of Finance on 11th May, 2016 vide a press release stated that the Income Declaration Scheme, 2016 would come into force from 1st June, 2016 and will remain in force for 4 months till 30th September, 2016, for filing of declarations and payment towards taxes, surcharge and penalty to be made latest by 30th November, 2016.
9 Aug 2016
Presumptive Taxation Scheme For Professionals
Vide Finance Bill 2016, the Government has introduced presumptive taxation scheme for the persons earning professional income.
2 Aug 2016
Payment Of Interest On Refund Under Section 244A Of Excess TDS Deposited Under Section 195 Of The Income Tax Act, 1961
Section 244A of the Income-tax Act provides that if any amount of refund becomes due to the assessee under the income-tax Act, he shall, subject to the provisions of this section, be entitled to receive...
23 May 2016
Round Up Of The Union Budget 2016
In addition to the highlights of the Budget-2016 in our previous issue of Newsletter Vol. IX, Issue III, another round-up of the same is briefed.
23 May 2016
Madras HC Upholds Constitutional Validity Of Section 94a (1) And Stricter Income-Tax Rules For The Money Routed Through Cyprus
The High Court of Judicature at Madras, vide its judgment dated 12.04.2016, has upheld the Constitutional validity of section 94A(1) of the Income tax Act, 1961...
19 May 2016
Key Highlights Of The Union Budget For The Year 2016-17
There is no change in the Tax slab for the financial year 2016-17 for individuals (including senior and super senior citizens), Hindu Undivided Family (HUF), co-operative societies, firms and Local Authorities.
20 Apr 2016
The Duty To Deduct TDS With Regards An Expatriate Arises- Only When He Himself Furnished The Details Regards The Other Employer
The fact leading to filing of the appeal by the revenue was that the Respondent was a wholly owned Indian subsidiary of Air Liquid France (ALF), a French multinational company.
2 Mar 2016
Regularization Of Assets Held Abroad
The Government of India has enacted The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (Black Money Act) on May 26, 2015 to address the issue of undisclosed assets held abroad.
25 Nov 2015
Foreign Companies Without Permanent Establishment: Freed From MAT Provisions
The Central Board of Direct Taxes (CBDT), Government of India, via press release dated September 24, 2015, assured the inapplicability of Minimum Alternate Tax (MAT) provisions to Foreign Companies with effect from 01.04.2001.
25 Nov 2015
Adjustment Of Previous Losses Of Co-Operative Societies After Amalgamation: Whether Permissible Under Income Tax Act
There were four co-operative societies in the State of Rajasthan wherein the Government of Rajasthan had substantial share holding...
18 Nov 2015
Guidelines For Compounding Of Offences Of Persons Holding Undisclosed Foreign Bank Accounts/ Assets
These guidelines came into effect from 01.01.2015 and are applicable to all applications for compounding received on or after the aforesaid date.
16 Oct 2015
Government Accepts Recommendation Of Justice A.P Shah Committee On Inapplicability Of MAT To FIIs/FPIS
On September 1, 2015, through a press release, Information Bureau of Ministry of Finance, Government of India had declared its acceptance to the recommendations of Justice A.P. Shah Committee on applicability of Minimum Alternate Tax (MAT) to Foreign Institutional Investors (FIIs) and Foreign Portfolio Investors (FPIs).
12 Oct 2015
Government Amends Income Tax Rules To Comply With Requirements Under Foreign Account Tax Compliance Act (FATCA)
The Government of India, Ministry of Finance had on August 7, 2015, in order to comply with the information reporting requirements of the US' Foreign Account Tax Compliance Act (hereinafter referred to as ‘FATCA'), made amendments in the Income-tax Rules, 1962.
12 Oct 2015
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