Issues in Corporate Taxation. - jb nagar cpe study circle of wirc of icai

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Issues in Corporate Taxation • The concept of disallowance being non-business, personal, being nonverifiable etc. are the incidence of past • Current issues pertaining to Amalgamation, Liquidations, Mergers and De-mergers • Such items being cases of rare or occasional frequencies are purposely not dealt with in this presentation. • Will dwell upon certain important and presently well talked about issues August, 2011 CA Sanjeev Lalan, Singrodia Goyal & Co. Presentation at JB Nagar CPE Study Circle 4
Contents 1. CIT vs Parle Plastics Ltd. (Bombay High Court) [2011] 196 Taxman 62 (Bom.) 2. Timken Co.,In re [2010] 193 Taxman 20 (AAR-New Delhi) 3. Dalal Broacha Stock Broking Private Limited I.T.A. No. 5792/MUM/2009 4. JCIT vs Patni Computer Systems (P) Limited. [TS-313-ITAT-2011(Pune)] 5. D B Zwirn Mauritius Trading Co. 2 Ltd. (AAR. 878, 2010) August, 2011 CA Sanjeev Lalan, Singrodia Goyal & Co. Presentation at JB Nagar CPE Study Circle 5
Page 1 and 2: Issues in Corporate Taxation. Recen
Page 3: Piercing the Corporate Veil • One
Page 7 and 8: Facts & Background • Assessee was
Page 9 and 10: Facts & background in reference to
Page 11 and 12: Timken Co.,In re [2010] 193 Taxman
Page 13 and 14: Arguments Assessee’s arguments Th
Page 15 and 16: AAR ruling (f) (g) As the applicant
Page 17 and 18: Dalal Broacha Stock Broking Private
Page 19 and 20: Arguments Assessee’s arguments De
Page 21 and 22: Tribunal’s observations and decis
Page 23 and 24: JCIT vs. Patni Computer Systems (P)
Page 25 and 26: CIT (Appeal)’s observations and d
Page 27 and 28: Assessee’s arguments • All the
Page 29 and 30: D B Zwirn Mauritius Trading No. 2 L
Page 31 and 32: Issues before the Tribunal • Whet
Page 33 and 34: Contentions of the assessee • The
Page 35 and 36: Questions ?? August, 2011 CA Sanjee

Issues in Corporate Taxation. - jb nagar cpe study circle of wirc of icai

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