taxmann.com Latest Articleshttp://www.taxmann.comLatest articles hosted on taxmann.com.Copyright 2008 - 2009 taxmann.com. All rights reserved.Squeezing out Minority Shareholders by Capital Reduction Schemes in Light of Elpro and SandvikSqueezing out Minority Shareholders by Capital Reduction Schemes in Light of Elpro and Sandvik<br> By <b> Sayantan Banerjee, Advocate</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00399(ART).htmFri, 16 Jul 2010 16:47:48 GMTCompany Law Amnesty SchemesCompany Law Amnesty Schemes<br> By <b> V. S. Datey</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00265(ART).htmWed, 07 Jul 2010 16:54:38 GMTAn Analysis of Company Law Settlement Scheme, 2010An Analysis of Company Law Settlement Scheme, 2010<br> By <b> Ashhok Saxena, CS</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00271(ART).htmWed, 07 Jul 2010 16:52:46 GMTConstitution of National Company Law Tribunal (NCLT) – An alternate judicial forum for company matte...Constitution of National Company Law Tribunal (NCLT) – An alternate judicial forum for company matters<br> By <b> T.V. Ganesan</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00245(ART).htmWed, 07 Jul 2010 16:48:41 GMTForeign travel expenses incurred on the spouse of the director of a company - A discussionForeign travel expenses incurred on the spouse of the director of a company - A discussion<br> By <b> YVV Sivaram Prasad, CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00212(ART)CL.htmTue, 06 Jul 2010 18:06:09 GMTWhether buyback announcements of Indian corporates yield a craved result? - An analysisWhether buyback announcements of Indian corporates yield a craved result? - An analysis<br> By <b> PR. Raamaanathan, CS</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00086(ART).htmWed, 02 Jun 2010 16:24:51 GMTStamp Duty in Merger and Amalgamation - A Disputed IssueStamp Duty in Merger and Amalgamation - A Disputed Issue<br> By <b> Jitendra Kumar Panda, CS</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00071(ART).htmWed, 02 Jun 2010 16:22:46 GMTKeyman Insurance PolicyKeyman Insurance Policy<br> By <b> Devendra Jain, FCA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00130(ART).htmFri, 16 Jul 2010 17:00:26 GMTLimited Liability Partnership Act, 2008 : A long way forwardLimited Liability Partnership Act, 2008 : A long way forward<br> By <b> Pranjita Barman and Nishant Prakash</b>http://www.taxmann.com/TaxmannFlashes/flashart29-6-10_1.htmTue, 29 Jun 2010 15:18:43 GMTExclusive Supply Agreements - No Exclusivity Under Competition LawExclusive Supply Agreements - No Exclusivity Under Competition Law<br> By <b> Milap C. Dholakia</b>http://www.taxmann.com/TaxmannFlashes/flashart16-6-10_1.htmThu, 17 Jun 2010 15:21:59 GMTDeveloped v. Developing Countries - Where to Invest?Developed v. Developing Countries - Where to Invest?<br> By <b> Pradeep Chokhani</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00200(ART).htmFri, 16 Jul 2010 17:00:46 GMTA Critical analysis of the Commercial Division of High Courts Bill, 2009A Critical analysis of the Commercial Division of High Courts Bill, 2009<br> By <b> Debashree Dutta, Lead Manager, ICICI Bank</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00385(ART).htmFri, 16 Jul 2010 16:53:19 GMTRevaluation model for property, plant and equipment under IFRS - A reviewRevaluation model for property, plant and equipment under IFRS - A review<br> By <b> Vinayak Pai V, FCA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00091(ART).htmWed, 02 Jun 2010 16:26:55 GMTASBA - An investor friendly initiative of SEBIASBA - An investor friendly initiative of SEBI<br> By <b> Rajesh Relan, CS</b>http://www.taxmann.com/TaxmannFlashes/flashart30-7-10_1.htmFri, 30 Jul 2010 18:56:29 GMTLatest Amendments by SEBI to the Equity Listing Agreement : Interim disclosure of balance sheet item...Latest Amendments by SEBI to the Equity Listing Agreement : Interim disclosure of balance sheet items - An analysis<br> By <b> Vinayak Pai V., FCA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00391(ART).htmTue, 20 Jul 2010 17:39:16 GMTTakeover Code: Subhkam Case - What Control Means: Negative Power or Positive Power?Takeover Code: Subhkam Case - What Control Means: Negative Power or Positive Power?<br> By <b> Murtuza Bohra</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00195(ART).htmFri, 16 Jul 2010 16:41:30 GMTRegulation 3(1)(e)(i) of SEBI Takeover RegulationsRegulation 3(1)(e)(i) of SEBI Takeover Regulations<br> By <b> Bhuwneshwar Mishra</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00251(ART).htmWed, 07 Jul 2010 16:49:41 GMTDerivatives : Basic ConceptsDerivatives : Basic Concepts<br> By <b> Dr. Ajay Kumar</b>http://www.taxmann.com/TaxmannFlashes/flashart24-6-10_1.htmThu, 24 Jun 2010 12:10:21 GMTAlternatives to Public IssuesAlternatives to Public Issues<br> By <b> T. V. Ganesan</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00074(ART).htmWed, 02 Jun 2010 16:24:12 GMTSupreme Court’s decision in the case of Hotel Blue MoonSupreme Court’s decision in the case of Hotel Blue Moon<br> By <b> T.N. Pandey, Ex-chairman, CBDT</b>http://www.taxmann.com/TaxmannFlashes/[2010]191TAXMAN00008(MAG).htmFri, 16 Jul 2010 17:00:57 GMTAppeals before Income-tax Appellate Tribunal - Payment of admitted tax is not a pre-conditionAppeals before Income-tax Appellate Tribunal - Payment of admitted tax is not a pre-condition<br> By <b> Dev Kumar Kothari, FCA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00132(ART).htmFri, 16 Jul 2010 16:54:31 GMTWhether the amalgamation is a pure and simple design to avoid the capital gains tax ?Whether the amalgamation is a pure and simple design to avoid the capital gains tax ?<br> By <b> M. Govindarajan</b>http://www.taxmann.com/TaxmannFlashes/[2010]191TAXMAN00001(MAG).htmFri, 16 Jul 2010 16:49:21 GMTAn analysis of provisions of section 10(23C)(vi) of Income-tax Act Governing Exemption of Income of ...An analysis of provisions of section 10(23C)(vi) of Income-tax Act Governing Exemption of Income of Educational Institutions<br> By <b> V.P. Gupta</b>http://www.taxmann.com/TaxmannFlashes/[2010]191TAXMAN00025(MAG).htmFri, 16 Jul 2010 16:48:23 GMTReligious Trusts and Applicability of Benefits to TrustsReligious Trusts and Applicability of Benefits to Trusts<br> By <b> Surendra Dugar, CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00339(ART).htmFri, 16 Jul 2010 16:45:04 GMTRelevancy and effect of ‘Oath’ in Income-tax proceedingsRelevancy and effect of ‘Oath’ in Income-tax proceedings<br> By <b> Ramesh Chander, Addl. CIT</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00334(ART).htmFri, 16 Jul 2010 16:43:54 GMTTaxation and valuation aspects concerning the sale of domestic formulations business of Piramal Heal...Taxation and valuation aspects concerning the sale of domestic formulations business of Piramal Healthcare Ltd. to Abbott Laboratories of usa on slump sale basis<br> By <b> Kiran Mehta, CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00322(ART).htmFri, 16 Jul 2010 16:42:31 GMTFiling of Appeal - Power of High Court to Condone DelayFiling of Appeal - Power of High Court to Condone Delay<br> By <b> Hariom Jindal, CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00123(ART).htmMon, 12 Jul 2010 16:05:01 GMTSupreme Court again reiterates that income- tax assessments cannot be reopened on mere change of opi...Supreme Court again reiterates that income- tax assessments cannot be reopened on mere change of opinion!<br> By <b> T.N. Pandey, Ex-chairman, CBDT</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00119(ART).htmMon, 12 Jul 2010 15:46:30 GMTTax Treatment of Notice Pay & TDS from salary to employees not having PAN/TDS in case of transport c...Tax Treatment of Notice Pay & TDS from salary to employees not having PAN/TDS in case of transport contractors<br> By <b> Dr. Vinod K. Singhania</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00116(ART).htmMon, 12 Jul 2010 13:05:05 GMTYour Guide to the Finance Act, 2010 - An Analysis of Amendments to the Income-tax Act, 1961Your Guide to the Finance Act, 2010 - An Analysis of Amendments to the Income-tax Act, 1961<br> By <b> Srinivasan Anand G., CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00103(ART).htmMon, 12 Jul 2010 13:00:54 GMTTaxation of Fee for Technical Services - A Case StudyTaxation of Fee for Technical Services - A Case Study<br> By <b> Anshuman Chaturvedi, CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00342(ART).htmThu, 08 Jul 2010 12:32:39 GMTIncome Tax (Sixth Amendment) Rules, 2010 - New rules of Game for TDS PaymentIncome Tax (Sixth Amendment) Rules, 2010 - New rules of Game for TDS Payment<br> By <b> Sudhir Halakhandi, CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00294(ART).htmThu, 08 Jul 2010 10:51:52 GMTTDS procedures redefinedTDS procedures redefined<br> By <b> Gopal Nathani, FCA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00292(ART).htmWed, 07 Jul 2010 16:53:58 GMTMandatory PAN requirement for foreign companies - Issues and perspectiveMandatory PAN requirement for foreign companies - Issues and perspective<br> By <b> Amit Aggarwal, FCA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00207(ART).htmTue, 06 Jul 2010 18:07:59 GMTTransfer Pricing : The contours of related party transactions under Income Tax LawTransfer Pricing : The contours of related party transactions under Income Tax Law<br> By <b> Abhinav Bhalaik and Vatsal Gaur</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00216(ART).htmTue, 06 Jul 2010 18:07:03 GMTIncome deemed to accrue or arise in India to a non-residentIncome deemed to accrue or arise in India to a non-resident<br> By <b> N. Vijia Kumar, Advocate</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00203(ART).htmTue, 06 Jul 2010 18:04:04 GMTTDS IssuesTDS Issues<br> By <b> Dr. Vinod K. Singhania</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00329(ART).htmSat, 03 Jul 2010 13:14:34 GMTDirect Taxes Code - Back to Square One?Direct Taxes Code - Back to Square One?<br> By <b> Srinivasan Anand G., CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00309(ART).htmSat, 03 Jul 2010 13:14:24 GMTControversy with regard to meaning of the term ‘Manufacture’Controversy with regard to meaning of the term ‘Manufacture’<br> By <b> V.K. Subramani, CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00326(ART).htmSat, 03 Jul 2010 13:11:46 GMTNew requirement to furnish Pan - Case for non-residentsNew requirement to furnish Pan - Case for non-residents<br> By <b> Gopal Nathani, FCA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00332(ART).htmFri, 02 Jul 2010 19:06:11 GMTDouble Taxation Avoidance Agreements, Unilateral Relief and Arm’s Length Price under Transfer PriceDouble Taxation Avoidance Agreements, Unilateral Relief and Arm’s Length Price under Transfer Price<br> By <b> Shailesh Prajapati, CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00345(ART).htmFri, 02 Jul 2010 19:04:22 GMTYour Guide to the Finance Act, 2010 - An Analysis of Amendments to the Income-tax Act, 1961Your Guide to the Finance Act, 2010 - An Analysis of Amendments to the Income-tax Act, 1961<br> By <b> Srinivasan Anand G., CA</b>http://www.taxmann.com/TaxmannFlashes/flashart16-6-10_2.htmThu, 17 Jun 2010 15:22:50 GMTDisallowance of excessive or unreasonable payments cannot form the basis for levy of penalty for con...Disallowance of excessive or unreasonable payments cannot form the basis for levy of penalty for concealment of income<br> By <b> V. Pattabhiraman</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00019(ART).htmWed, 02 Jun 2010 16:21:04 GMTSection 54EC exemption - Order passed by the Kolkata Bench of ITAT in the case of ITO v. Vikash Beha...Section 54EC exemption - Order passed by the Kolkata Bench of ITAT in the case of ITO v. Vikash Behal [2010] 36 DTR (Kol.) (Trib.) 385 - Needs a reconsideration<br> By <b> S. Krishnan, CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00011(ART).htmWed, 02 Jun 2010 15:52:47 GMTTDS under section 195 read with section 206AA & Exemption under section 54FTDS under section 195 read with section 206AA & Exemption under section 54F<br> By <b> Dr. Vinod K. Singhania</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00008(ART).htmWed, 02 Jun 2010 15:51:51 GMTRectification of mistakes - Whether permissible in case of subsequent contrary decision?Rectification of mistakes - Whether permissible in case of subsequent contrary decision?<br> By <b> Hiral Raja, CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00005(ART).htmWed, 02 Jun 2010 15:51:23 GMTAnalysis of the newly inserted definition of the word ‘Manufacture’Analysis of the newly inserted definition of the word ‘Manufacture’<br> By <b> Devendra Jain, CA</b>http://www.taxmann.com/TaxmannFlashes/[2010]018CAT00001(ART).htmWed, 02 Jun 2010 15:50:53 GMTWhether Aircraft Training Institutes or Flying Schools qualify as ‘Commercial Training & Coaching Ce...Whether Aircraft Training Institutes or Flying Schools qualify as ‘Commercial Training & Coaching Centres’ (CTC) to be exigible to Service Tax ?<br> By <b> Yashwardhan Bandi, Advocate</b>http://www.taxmann.com/TaxmannFlashes/[2010]027STT00001(MAG).htmThu, 29 Jul 2010 17:51:24 GMTMaintainability of departmental appeals to Tribunal under Central Excise Act - Two recent High Court...Maintainability of departmental appeals to Tribunal under Central Excise Act - Two recent High Court decisions<br> By <b> V. Pattabhiraman</b>http://www.taxmann.com/TaxmannFlashes/[2010]027STT00008(MAG).htmMon, 19 Jul 2010 11:28:57 GMTDenial of refund of service tax paid because of Misinterpretation of Law - A Situation of undue Enri...Denial of refund of service tax paid because of Misinterpretation of Law - A Situation of undue Enrichment by Government<br> By <b> T.N. Pandey</b>http://www.taxmann.com/TaxmannFlashes/[2010]026STT00022(MAG).htmWed, 02 Jun 2010 15:48:08 GMTProviding proper opportunity to assessee before making recommendation for imposing restrictions and ...Providing proper opportunity to assessee before making recommendation for imposing restrictions and withdrawing facilities under rule 12AA of the Cenvat Credit Rules<br> By <b> V. Pattabhiraman</b>http://www.taxmann.com/TaxmannFlashes/[2010]026STT00017(MAG).htmWed, 02 Jun 2010 15:46:51 GMT