[aaykarbhavan] Fw: Pre-Print Highlights of ITR(Trib) from CLI
----- Forwarded Message -----
From: "info@cliofindia.com" <info@cliofindia.com>
To: newsletter@cli.in
Sent: Thursday, 16 May 13 5:24 AM
Subject: Pre-Print Highlights of ITR(Trib) from CLI
| |  www.cliofindia.com info@cliofindia.com ITR'S TRIBUNAL TAX REPORTS (ITR (Trib)) HIGHLIGHTS APPELLATE TRIBUNAL ORDERS |
F Where prima facie belief that income of assessee chargeable to tax had escaped assessment, reassessment valid : Dy. DIT (International Taxation) v. Societe International De Telecommunication (Mumbai) p. 714
F Non-resident : Determination of income : Neither income side nor expenditure side of assessee's income and expenditure account fully capable of verification, estimation of income of assessee at 5 per cent. of gross receipts from non-members proper : Dy. DIT (International Taxation) v. Societe International De Telecommunication (Mumbai) p. 714
F Search and seizure : Where no incriminating material found and no proceedings pending, assessment to be at income originally assessed : Asst. CIT v. Pratibha Industries Ltd. (Mumbai) p. 766
F Infrastructure facility : Assessee securing development project from Government agency and itself developing it, entitled to deduction u/s. 80-IA(4) : Asst. CIT v. Pratibha Industries Ltd. (Mumbai) p. 766
F Business income : Assessee allocating income offered on account of cessation of liabilities in proportion to turnover of section 80-IA projects and other projects, proper : Asst. CIT v. Pratibha Industries Ltd. (Mumbai) p. 766
COMPANY LAW INSTITUTE OF INDIA PVT. LTD.
No. 2, Vaithyaram Street,
T.Nagar, Chennai - 600017.
Phone: (044) 24350752 - 55
Fax: (044) 24322015
info@cliofindia.com
| To Unsubscribe : Reply back with "Unsubscribe" in subject followed by the key word "ITR" or "CC" or "VST" or "CCD" or "GSTR" or "ITR (Trib)", respectively or "All" if you do not want any Email. ITR : Income Tax Reports, CC : Company Cases, VST : VAT and Service Tax Cases, CCD : Consolidated Commercial Digest, GSTR : Goods and Service Tax Reports, ITR (Trib) : ITR'S Tribunal Tax Reports. Also send your feedback or comments to info@cliofindia.com |
__._,_.___
receive alert on mobile, subscribe to SMS Channel named "aaykarbhavan"
[COST FREE]
SEND "on aaykarbhavan" TO 9870807070 FROM YOUR MOBILE.
To receive the mails from this group send message to aaykarbhavan-subscribe@yahoogroups.com 
__,_._,___
No comments:
Post a Comment