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Powers, functions and jurisdiction of Dispute Resolution Panel at Headquarters Delhi and Mumbai | Payment towards VSAT/Transaction charges made by a Stock Broker to Stock Exchange is not fee for technical services u/s 194J | Section 8(1)(h)/(j) of RTI Act, 2005 cannot be applied to claim exemption from disclosure of information, provided by an assessee to Department for purposes of income-tax assessment, to third party | It is wrong to disallow first year’s brought forward expenditure of a project in second year by branding it as ‘prior period expenditure’ because unless entire expenditure is considered at the end of project correct amount of profit cannot be finally determined | New Tax Code should retain exemptions to SEZs: Commerce Ministry | Long-term Capital Gains may make it to DTC regime | Amounts falling under Section 44BB of I.T. Act have been excluded from the purview of the royalty definition | Indo-US Treaty: Orientation towards business and inculcation of entrepreneurial outlook does not really amount to “making available” technical knowledge, experience or skills of experts of an American IC2 Institute | Indo-UK DTAA: Receipt in nature of referral fee for rendering referral services by applicant-British Company from Indian based recruitment company cannot be subjected to tax as business profits in view of provisions of Treaty | Interest on loan taken for repayment of earlier loan taken for business purposes is not allowable u/s 24(1)(vi) | Depreciation : Requirement of second proviso to rule 5(1A) of IT Rules is satisfied if option is exercised before expiry of due date of filing of return of income u/s 139(1) of IT Act, 1961
 
 
Budget Analysis
Comprehensive Analysis of Changes Proposed by Finance Bill, 2010
 
Expert’s opinion
A veritable collection of Expert's Opinions on Finance Bill, 2010
 
 
A Complete Database on Direct Tax Laws Since 1886
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A Complete Database on Corporate Laws Since 1913
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A Complete Database on Service Tax Law Since 1994
  • 1,50,000 Pages
  • 3000 Judgments
  • 850 Articles
  • Judgments of Supreme Court/High Courts
  • Orders of CESTAT
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