Tag: cbdt circular

FAQ-Direct Tax Dispute Resolution Scheme 2016 Clarification. Penalty cases tax payments in instalments, writ petitions etc. CBDT Circular 42 of 2016

FAQ-Direct Tax Dispute Resolution Scheme 2016 Clarification. Penalty cases tax payments in instalments,  writ petitions etc.  Circular No. 42 of 2016 F.No.142/11/2016-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) New Delhi, dated 23rd December, 2016 Clarifications on the Direct …

FAQ Indirect Transfer provisions income deemed to accrue arise in India u/s 9(1)(i). Clarification issued by CBDT

FAQ Indirect Transfer provisions income deemed to accrue arise in India u/s 9(1)(i). Clarification issued by CBDT  Circular No.41 of 2016 F.no. 500/43/2012-FT&TR Government of lndia Ministry of Finance Department of Revenue Central Board of Direct Taxes (FT&TR-Division) Clarifications on Indirect Transfer provisions under the lncome Tax Act. …

Subsidies received by Industrial Undertaking eligible deductions us 80-IB 80-IC if towards reimbursement of transport power and Interest cost.

Subsidies received by Industrial Undertaking eligible deductions us 80-IB 80-IC if towards reimbursement of transport power and Interest cost.  CIRCULAR NO. 39/2016 F.No.279/Misc./140/2015/ITJ Government of India Ministry of Finance Central Board of Direct Taxes ****** New Delhi, Dated 29th November, 2016 Subject: Transport, Power and Interest subsidies received …

Keyman Insurance Policy of partner of firm allowable as business expenditure. CBDT accepts High Court Judgments vide Circular No. 38/2016

Keyman Insurance Policy of partner of firm allowable as business expenditure. CBDT accepts various High Court Judgments on the subject. CIRCULAR NO . 38/2016 F.No.279/Misc./140/2015-ITJ Government  of India Ministry of Finance Central Board of Direct Taxes ****** New Delhi, Dated 22nd November , 2016 Subject: Admissibility of expenditure …

Disallowances u/s 32 40aia 40A3 43B etc. Higher profit-linked Chapter VI-A deduction claim to be allowed as per Judicial view. CBDT Circular 37/2016

Disallowances u/s 32 40aia 40A3 43B etc. Higher profit-linked Chapter VI-A deduction claim to be allowed as per Judicial view. CBDT Circular 37/2016 CIRCULAR NO. 37/2016 F.No.279 /Misc.I 140/2015I ITJ Government of India Ministry of Finance, Department of Revenue Central Board of Direct Taxes New Delhi, Dated 2nd …

Taxability of compensation received by land owners under Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013

Taxability of compensation received by land owners under Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013 Circular No.  36 /2016 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ITA.II division, North Block, New Delhi, the 25th …

FAQ-Direct Tax Dispute Resolution Scheme 2016-CBDT issues 14 questions and answers vide Circular No. 33/2016

FAQ-Direct Tax Dispute Resolution Scheme 2016-CBDT  Circular No.33 of 2016 F.No.142/11/2016-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division)  Dated: 12th September, 2016 Clarifications on the Direct Tax Dispute Resolution Scheme, 2016 The Direct Tax Dispute Resolution Scheme, 2016 (hereinafter …