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Rulings

Mar 10,2011

MAT adjustment under sec 115JA for eligible profits of sec 80-IA undertaking to be made based on “book profits”

Mar 10,2011

80HHE deduction available to a non-resident as per non-discrimination clause in Article 26 of India-USA tax treaty: Ahmedabad ITAT Special Bench

Mar 10,2011

100% diminution in value of investment to be added to "book profits" under MAT

Mar 09,2011

Carry forward and set off of speculative losses relating to period prior to March 31st 2005 – allowed upto 8 years –

Mar 08,2011

Tax losses from dividend stripping transactions entered before April 2001 cannot be disallowed: Calcutta HC

Mar 14,2011

“State” taxes paid in US eligible for tax credit as per sec 91 even though credit not available as per treaty provisions

Mar 08,2011

No deduction allowable for liability towards unapproved pension scheme- Calcutta HC

Mar 07,2011

CIT’s revisionary power u/s 263 correctly exercised in case of non application of mind by AO by ignoring the material facts- HP High Court

Mar 04,2011

AO can initiate “re-assessment” u/s 148 even after dropping rectification proceedings u/s 154

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