Power of acquirer to nominate its one director on board of directors consisting of ten directors does not result in giving any control, much less effective control, over target company
A transport society is not liable to deduct tax at source u/s 194C(2) from freight payment made to its members-owners of trucks because there is no sub-contract between society & its members
Jewellery body wants Tax Code proposals changed
Determination of PE where there exists a relation between a business of producing hybrid breeder seeds in USA by non-resident assessee-company which yield profits or gains and activity of providing result of research conducted by Branch Office in India which contributes directly or indirectly to earning of those profits or gains
Clarification regarding leviability of duty on capital goods cleared after being put into use for over 10 years
GTA in section 65(105)(zzp) operates goods carriage not owned by it; it is a transport company undertaking not merely transportation
Availment of abatement under Notification No. 15/04-ST dated 10-9-2004
When assessee cannot be subjected to exercise of jurisdiction under section 263
IFRS, Tax Code inconsistencies to pre-empt major changes
New Tax Code to hit common man, BJP tells FM
An applicant cannot seek adjudication on merits at any time he wants after having allowed previous application to go by default
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