Saturday, 25 February 2017

POEM APPLICABLE ON COMPANIES TURNOVER MORE THAN 50 CRORE.

CBDT issues circular clarifying that provisions of Sec 6(3)(ii) relating to place of effective management (POEM) won't apply to companies having turnover or gross receipts less than Rs 50 crores during financial year; CBDT now issues a clarificatory circular since the Press Release issued in January 2017 referred to Rs 50 crores limit, however the same was not expressly mentioned in the POEM circular 

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ITAT: Property Received on Family Trust Dissolution Qualifies as ‘Devolution’, Long-Term Capital Gains Tax Applies

Under income tax law, when a capital asset is acquired by way of succession, inheritance or devolution, the cost of acquisition is deemed to...