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Articles, tagged with "income tax act", page 2
Legal
K. R. Sampath 1. Recent judgments of the Mumbai High Court in the case of Vodafone International Holdings B.V. v. Union of India [2008] 175 Taxman 399 and of the Supreme Court in CIT v. Eli Lilly & Co (India) (P.) Ltd. [2009] 178 Taxman 505 (SC), have ...
Author: Taxmannlaw
Extra-Territorial Reach Of The Income-Tax Act, 1961
29th May 2009K. R. Sampath 1. Recent judgments of the Mumbai High Court in the case of Vodafone International Holdings B.V. v. Union of India [2008] 175 Taxman 399 and of the Supreme Court in CIT v. Eli Lilly & Co (India) (P.) Ltd. [2009] 178 Taxman 505 (SC), have ...
Author: Taxmannlaw
Legal
T. N. Pandey 1. Section 115JB of the Income-tax Act, 1961 provides for levy of Minimum Alternate Tax (MAT) in case of what are popularly referred to as Zero tax companies. Uptill the assessment year 2006-07, levy of MAT was governed by section 115JA o...
Author: Taxmannlaw
Importance Of Notes On Accounts In The Context Of Computation Of Income For Mat
15th May 2009T. N. Pandey 1. Section 115JB of the Income-tax Act, 1961 provides for levy of Minimum Alternate Tax (MAT) in case of what are popularly referred to as Zero tax companies. Uptill the assessment year 2006-07, levy of MAT was governed by section 115JA o...
Author: Taxmannlaw
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