CPT V24P7-Art1 (Content).pmd - Taxmann

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716 August 1 to 15, 2012 u TAXMANN’S CORPORATE PROFESSIONALS TODAY u Vol. 24 u 96
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August 1 to 15, 2012 u TAXMANN’S
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Accounts & Audit 701 707 FOUNDER ED
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INTRODUCTION Vodafone story - 1. On
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and the capital gains on transfer o
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used to introduce new rules of law,
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for earning tax exempt income. Howe
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of the hearing before the Tribunal
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(P.) Ltd.’s (supra) before the IT
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the ITAT Rules, 1946, vis-à-vis th
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Two recent instances of such practi
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ut CIT(A) are not bothered by any s
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say, twice the latter amount or mor
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Taxing the Expenditure on Litigatio
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PENALTY CHARGES FOR BREACH OF LAW C
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Exclusive Owner v. Joint Owner DIRE
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to agree with the assessee’s cont
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Retrospective Amendments - Courts D
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Court and if such party is still ag
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of the Act. It will not apply to de
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ank. It follows that if the amount
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This article aims to study various
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The true profits of the insurance b
Page 47 and 48: expenditure or allowance which is n
Page 49 and 50: the same have not yet been adopted
Page 51 and 52: 48. General Insurance Corpn. of Ind
Page 53 and 54: of income as declared by the assess
Page 55 and 56: NGOs undertake many kinds of charit
Page 57 and 58: in the above judgment observed that
Page 59 and 60: ground not raised earlier in appeal
Page 61 and 62: As per section 145 of the IT Act bu
Page 63 and 64: enhanced rates shown as receipts in
Page 65 and 66: a common passage, common kitchen, e
Page 67 and 68: The Tribunal concluded the decision
Page 69 and 70: ent free accommodation was not bein
Page 71 and 72: (c) Lease rental shall be paid at t
Page 73 and 74: of the above definition, the assess
Page 75 and 76: The High Court held in favour of as
Page 77 and 78: ‘Approach road’ treated as a pa
Page 79 and 80: or any form in which such Director
Page 81 and 82: invests in a fair manner. Generally
Page 83 and 84: Disclosure of Borrowings under Revi
Page 85 and 86: RELEVANT GUIDANCE PROVIDED BY THE I
Page 87 and 88: 5.1.3 Maturity profile of unsecured
Page 89 and 90: ACCOUNTS & AUDIT IN BRIEF A Fortnig
Page 91 and 92: cost savings, greater efficiency, i
Page 93 and 94: 8.2 Summary - IESBA has released th
Page 95 and 96: equirements but of late has receive
Page 97: Gram Yojana. Additionally, other sc
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CPT V24P7-Art1 (Content).pmd - Taxmann

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