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Friday, 9 May 2014
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Supreme Court rules on taxability of stock-in-trade realized pursuant to amalgamation
This Tax Alert summarizes a Supreme Court (SC) ruling (two-judge bench) dated 9 January 2026 [1] , where the core issue under consideratio...
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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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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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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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Section 68 -Cash credits Section 69 -Unexplained investments Section 69A - Unexplained money, etc Section 69B -Amount of investme...
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Introduction Employee welfare is a cornerstone of corporate responsibility, and gratuity forms a critical part of the social security benefi...
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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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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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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 Income-tax Appellate Tribunal has recently notified the Income-tax (Appellate Tribunal) Amendment Rules, 2025, introducing important p...
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In a significant ruling that underscores the importance of strict evidentiary standards in land-related tax matters, the Hon’ble Chandigar...
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