Guiding Principles for determination of POEM of a Company. Place of effective management u/s 6(3) after amendment. Circular No. 06…
Indirect Transfer Provisions Circular 41/2016 kept in abeyance due to the issue of possible multiple taxation of the same income.…
Appeal where additions made due to audit objection deleted in adverse judgment should be filed and contested on merits only…
Element of undisclosed investment in undisclosed purchases upheld. Peak credit of purchases rejected. AO to work out number of fund…
Transport Allowance to deaf-dumb employees at double rates. Central Government employee to get double allowance from 19-02-2014-Finmin No. 20/2/2016-E-II(B) Government…
Deduction us 54-Old fund used for construction of new house. It is not mandatory that only the sale consideration of house…
PMGKDS 2016-Co-operative Banks not authorised to accept deposits. Para 7 (1) of the notification has been amended in this regard.…
Stock exchanges to provide Fair-transparent data feeds access by formulating comprehensive policy document irrespective of type of mechanism used-SEBI Securities…
Import of POS terminal devices cells-batteries and labelling requirements. Custom exemptions from regulatory requirements. Circular No. 03/2017-Customs F.No.528/121/2016-STO(TU) Government of…
Showing trade discounts in tax Invoice not compulsory. Credit notes eligible under Rule 3(2)(c) of the Karnataka Value Added Tax…