Download Center

You Have Requested The File: Utanka-Roy-Salary-Foreign-Accrual.pdf
Contacting Download Site. Preparing File For Download. Please Wait...
Please enable pop-ups in your browser for this site. Problems? Use this alternate download link

Stay Up-To-Date With The Latest Developments

Latest Supreme Court Verdicts

  1. Gopal And Sons (HUF) vs. CIT (Supreme Court) Section 2(22)(e) of the Act creates a fiction, thereby bringing any amount paid otherwise than as a dividend into the net of dividend under certain circumstances. It gives an artificial definition of .....

  2. Ian Peter Morris vs. ACIT (Supreme Court) A perusal of the relevant provisions of Chapter VII of the Act [Part A, B, C and F of Chapter VII] would go to show that against salary a deduction, at the requisite rate at which income tax is to be .....

  3. CIT vs. Yokogawa India Limited (Supreme Court) If the specific provisions of the Act provide [first proviso to Sections 10A(1); 10A (1A) and 10A (4)] that the unit that is contemplated for grant of benefit of deduction is the eligible undertaking .....

Latest High Court Verdicts

  1. CIT vs. Subhash Vinayak Supnekar (Bombay High Court) Thus, these amounts when received as advance under an Agreement to Sale of a capital asset are invested in specified bonds the benefit of Section 54EC of the Act is available. Moreover, on almost iden .....

  2. CIT vs. Gulab Devi Memorial Hospital Trust (P&H High Court) In view of the findings of the Apex Court in paragraphs 8 and 9 of its judgment in Visvesvaraya's case (supra), as reproduced earlier, we unhesitantly conclude that even if substantial surplus is gene .....

  3. Utanka Roy vs. DIT (Calcutta High Court) The relevant test to be applied to decide whether the income accrued to a non-resident in India or outside is concerned, is to find the place where the services were rendered, in order to consider whe .....

Latest ITAT Verdicts

  1. ACIT vs. Veer Gems (ITAT Ahmedabad) If a form of participation in management, capital or control is not recognized by Section 92A(2), even if it ends up in de facto or even de jure participation in management, capital or control by one .....

  2. Quick Flight Limited vs. ITO (ITAT Ahmedabad) It is only elementary that, under the scheme of the Income Tax Act 1961- as set out under section 90(2) of the Act, the provisions of the applicable tax treaties override the provisions of the Income .....

  3. DCIT vs. Welspun Corporation Limited (ITAT Ahmedabad) In the light of the above legal position, what we need to decide at the outset is whether the amounts paid by the assessee to the non-resident agents could be termed as “consideration for the render .....

Latest Useful Information

  1. ITAT Is Not A ‘Kangaroo Court’: Top Tax Lawyers Fume At Insult By Chief Minister Shri. Virbhadra Singh, the Hon’ble Chief Minister of Himachal Pradesh, has insulted the Income Tax Appellate Tribunal, by calling it a “Kangaroo Court” which is motivated by “poli .....

  2. Download E-Book On Rules Of Interpretation Of Tax Statutes By N. M. Ranka, Sr. Advocate The Bombay Chartered Accountants’ Society (BCAS) has released a publication titled "Rules of Interpretation of Tax Statutes" which is authored by Shri. N. M. Ranka, an eminent senior advocate. The l .....

  3. CBDT Issues Circular To Clarify Law On Taxation And Investment Regime For PMGKY Scheme The CBDT has issued Circular No.2 of 2017 dated 18.01.2017 by which it has provided important clarifications on the Taxation and Investment Regime for the Pradhan Mantri Garib Kalyan Yojana, 2016. The .....

Latest Articles By Legal Luminaries

  1. ITAT Is Not A ‘Kangaroo Court’: Top Tax Lawyers Fume At Insult By Chief Minister Shri. Virbhadra Singh, the Hon’ble Chief Minister of Himachal Pradesh, has insulted the Income Tax Appellate Tribunal, by calling it a “Kangaroo Court” which is motivated by “poli .....

  2. Download E-Book On Rules Of Interpretation Of Tax Statutes By N. M. Ranka, Sr. Advocate The Bombay Chartered Accountants’ Society (BCAS) has released a publication titled "Rules of Interpretation of Tax Statutes" which is authored by Shri. N. M. Ranka, an eminent senior advocate. The l .....

  3. CBDT Issues Circular To Clarify Law On Taxation And Investment Regime For PMGKY Scheme The CBDT has issued Circular No.2 of 2017 dated 18.01.2017 by which it has provided important clarifications on the Taxation and Investment Regime for the Pradhan Mantri Garib Kalyan Yojana, 2016. The .....

Latest Blog Posts

  1. Important Case Laws Relating To Taxability Of Black Money (Demonetisation) & Levy Of Penalty Thereon Advocate Neelam C. Jadhav has prepared a compilation of important judgements relating to the taxability of unaccounted black money deposited in bank accounts in the wake of demonetisation. The compila .....

  2. War Against Corruption And Black Money – Tax Professionals Must Support The Govt Dr. K. Shivaram, Senior Advocate, has hailed Demonetisation as a great move and a bold step to reduce the black money circulation in our country. He has called it a “War against corruption and b .....

  3. Non-Appointment Of Vice-Presidents & Proposed Merger With Other Tribunals Spells Doom For The ITAT Dr. K. Shivaram, Senior Advocate, is upset at the inaction of the Government in appointing Vice-Presidents to the ITAT. He explains that this inaction demoralizes the hardworking Members of the ITAT a .....

Latest Forum Discussions

  1. Re: Taxation of perquisite Hi,

    Accommodation facility provided by company to it's employee on account of transfer from one place to another place subject to taxable perk if stay excceeds 15 days. However, in the .....

  2. Mumbai High Court decision Dear Friends

    The department seems to have filed an SLP in the matter of Indo French Chamber of Commerce and Industry.  The Officer has given 18600/13.  Can anyone provide me a cop .....