Meaning of “Work”

Case Name : Nitin M. Panchamiya Vs. Addl. CIT Citation : [2012] 19 TAXMANN.COM 200/50 [...]

Meaning of “Work contracts”

Case Name : CIT  Vs. Bangalore District Co-Operative Milk Producers Societies Union Ltd. Citation : [...]

Meaning of “Varnish”

Case Name : Dr. Beck & Co. India Ltd. Vs. ITO Citation : [1984] 10 [...]

Setting up an NGO ?Which Form –Society or Trust or Company – is the Best?

An NGO (Non Governmental Organization) is usually formed for the charitable or social work. In [...]

No Summon u/s 131(1) Without Pending Proceeding !

The simple answer from various judicial pronouncement is in negative i.e summon can not be [...]

Section 14A Not to Apply if No Exempt Income Received , Special Bench Order Set Aside !

After five years of wait , finally , ITAT Special Bench order in case of Cheminvest [...]

Period of Holding : How to Compute in 11 Situations Like Gift , Inheritance etc?

Period of holding of a capital asset is very important step in determination of liability [...]

Allotment Date Matters for Period of Holding in Case of Flats or Plot of Land!

When a flat owner desires or sells the flat , the one question which perplex [...]

Claim Credit for State Tax Paid Even if DTAA Applies to Only Federal Law !

Like in India , there are taxes paid in States in USA and there are [...]