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tax calc

Late filing of requisite docs doesn't disentitle local authority from claiming sec. 11 relief


IT: Where assessee, a local authority, was duly granted registration under section 12A with effect from 1-4-2003, late filing of required documents would...

Forex gain arising from transaction with AE would form part of operating revenue for computing operating margins


IT/ILT: Foreign exchange gain on realization of consideration for rendering software development services should be regarded as part of operating revenue

Admitting an appeal by HC couldn't mean that issue was debatable; penalty couldn't be quashed on this ground


IT : Unless there is any indication in order of admission passed by High Court, simply because tax appeal is admitted, would not give rise to presumption...

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