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Delhi ITAT Held that Investments by Holding Companies Qualify as Business Activity
Recently, the Delhi Tribunal held that where the main object of a company is to invest in companies to act as holding company, "such ...
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A new website launched for TDS related matters www.tdscpc.gov.in TRACES – T DS R econciliation A nalysis and C orrection E nabling S yste...
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Section 68 -Cash credits Section 69 -Unexplained investments Section 69A - Unexplained money, etc Section 69B -Amount of investme...
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In a landmark development that could have far-reaching implications for multinational groups operating in India, the Hon’ble Bombay High C...
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LEASE-DEED (A brief Introduction) Lease defined. A lease of immovable property is a transfer of a right to enjoy such property, mad...
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An eminent concern within the GST framework pertains to the entitlement of Input Tax Credit (ITC) concerning expenditures associated with In...
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The taxation of transactions within a Hindu Undivided Family (HUF) is governed by specific provisions under the Income Tax Act, 1961. This...
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In the case of "Maya Gopinathan vs Anoop SB 2024 INSC 334," the Hon'ble Supreme Court provided insightful guidance on the de...
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The overall effective tax rate of a U.S. multinational corporation may have significant impact on the value of its stock. Therefore, it ...
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As per Income Tax Laws, any sum received or receivable in cash or kind under an agreement for not carrying business or profession is treat...
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Introduction The law relating to companies is laid down in Companies Act, 2013 and the rules made thereunder and t...
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