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Searching Content indexed under Income Tax by Cyril Amarchand Mangaldas ordered by Published Date Descending.
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Delhi ITAT Clarifies The Issues Around Claim Of Depreciation Of Assets And Carry Forward Of Expenditure By Trusts
In a very recent judgment of Income Tax Appellate Tribunal, Delhi (ITAT) in DCIT(E) v. Smt. Angoori Devi Educational & Cultural Society (Angoori Devi)
India
28 Aug 2019
2
ITAT Puts On It's Thin(King)-Cap – Treatment Of Interest Paid On Compulsorily Convertible Debentures Under The Income Tax Laws
The recent Income Tax Appellate Tribunal (ITAT) Order in CAE Flight Training (India) Pvt. Ltd. (TS-440-ITAT-2019 (Bang)) clarifies how Compulsorily Convertible
India
14 Aug 2019
3
Revenue Recognition Policy Of Telecom Companies Attains Finality
The Indian telecommunications sector has experienced unprecedented growth in recent years due to the significant increase in the subscriber base, with an increasing percentage of them looking for pre-paid connections.
India
13 Aug 2019
4
Insurance Compensation Outside India For Loss Of Interest In Indian Subsidiary Not Taxable In India, Holds Delhi ITAT
In M/s Adidas India Marketing (P.) Ltd. v. Income Tax Officer,[1] the Delhi Bench of the Income Tax Appellate Tribunal (ITAT)
India
9 Aug 2019
5
ITAT On The Taxability Of Transfer Of Know-How Under Development
Research and development (R&D) in all fields is a costly affair, but more so in bio-technology, where molecules are first evolved, developed and then subjected to arduous and expensive clinical trials.
India
20 Jun 2019
6
Never-Ending Saga: Are The Assets/Monies Distributed To Retiring Partners Taxable?
Disputes involving whether capital gains taxes are leviable on sums/assets paid to retiring partners has been a subject matter of litigation for several decades now.
India
5 Jun 2019
7
The Dilemma Of Dual Residence – Can Vital Interests Fluctuate Overnight?
The concept of dual residence crucially affects taxation of non-resident Indians and individuals who travel frequently ...
India
30 May 2019
8
Prosecution Under Black Money Act For Inherited Foreign Bank Accounts
The scourge of ‘black money' has been a persistent issue for India, becoming a major political issue in the recent past.
India
8 Apr 2019
9
Supreme Court Rectifies Mistake And Grants Benefit Of Tax Exemption
To attract investment, industrial activities and improve economic development ,in certain states such as Himachal Pradesh, Uttaranchal, Sikkim and the states in the North-East...
India
29 Mar 2019
10
ITAT Holds Conversion Of Company Into LLP To Be A Transfer
The business form of Limited Liability Partnership (LLP) became available in India when the Limited Liability Partnership Act, 2008 (LLP Act) ...
India
14 Dec 2018
11
Control And Supervision Is The Important Factor To Determine The Nature Of Reimbursements In Secondment Agreements
With increasing globalisation of the world economy, the continuous movement of people from one jurisdiction to another has become imminent.
India
26 Nov 2018
12
Taxpayer's Choice For Valuation Of Shares At Premium Upheld
The Income Tax Appellate Tribunal in the case of M/s. Rameshwaram Strong Glass (P) Ltd. v The Income Tax Officer has upheld the right of the company issuing shares to choose the valuation methodology ...
India
20 Nov 2018
13
NCLT Smell Tests GAAR! Rejects Ajanta Pharma's Scheme Of Merger On Grounds Of Tax Avoidance
Recently, the NCLT rejected Ajanta Pharma Limited's scheme of amalgamation and arrangement between the company and its shareholder Gabs Investments Private Limited on the grounds of General Anti Avoidance Rules.
India
20 Nov 2018
14
Supreme Court Rules: Deemed Dividends Are Taxable Only In The Hands Of Shareholders
The Income Tax Act, 1961 (IT Act) contains several provisions to prevent tax evasion.
India
9 Nov 2017
15
Landowners To Breathe Easy – No Tax On JDA Until Its Registration
The real estate industry has experienced unprecedented growth in the past couple of decades
India
19 Oct 2017
16
Clearing The Air: SC Confirms Disallowance Of Expenses Pertaining To Exempt Income
One of the most widely litigated issues in India is the disallowance of expenditure incurred on earning income that is exempt from tax.
India
31 Aug 2017
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