IT : Provision for dividend made in accounts or recommendation of board of director regarding proposed dividend can not be considered as declaration of dividend
Sunday, 15 February 2015
No reassessment after 4 years if there was no failure of assessee to disclose material facts during
IT: Where reassessment notice for proportionate disallowance of interest and financial charges on ground of granting interest free loan was issued only on basis of reappreciation of same material, same was unjustifie
A specialized embedded software development service provide not comparable with other software devel
IT/ILT : A specialized embedded software development service provider cannot be compared with any other software development company
CLB rightly allowed compounding on Co's failure to obtain opinion of Govt. for payment of remunerati
CL : Where respondent No. 1 company and respondent No. 2 were charged for failure to obtain opinion of Central Government before payment of remuneration to one of its directors and for failure to electronically upload attachments to profit and loss account along with directors' report before Register of Companies, CLB was justified in allowing application filed by respondents for compounding offences by levying compounding fee and fine imposed under section 629A of 1956 Act
'CICO Tap Crete' was acrylic polymer and taxable at 4% under UP VAT Act
CST & VAT: U.P. VAT - Where assessee was engaged in manufacture of CICO Tap Crete, said product was acrylic polymers falling under Entry No. 162 of Part C of Schedule II to VAT Act and was liable to tax at rate of 4 per cent
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