Income Tax Case Law Digest PDF
case law digest important decisions of central information commission compiled by y.v.s.t sai additional director of income tax, national acadmey of direct taxes,
individual who is subject to Greek income tax (article 1 of the Income Tax Code – Law 2238/1994). The income which is taxed is the sum of income from all sources, after deduction ... and in case where there is more than one, the obligation is divided by analogy. The tax obligation
Discipline Case Digest Index Law Society Home Page Case 96-15 MICHAEL THOMAS TRACEY Winnipeg, Manitoba Called to the Bar June 28, 1979 Particulars of Charges
The assessee did resort to tax planning and took advantage of the law/ loopholes in the law. After seeing how the loophole was exploited within the four corners of ... foreign exchange is received on export of software and EXIM policy cannot overrule Income-Monthly Digest of Case Laws ...
The case law on the basis of which he could challenge assessment ... In the case of the Income Tax Department investigation into tax evasion can be said to be over or complete, ... DIGEST OF RTI CASES Author: hss Created Date:
Practical, expert guidance covering: • Income Tax Act 2007 s 685 conditions; • Relevant case law including Cleary, Greenberg, Joiner and Wiggins;
(Transmashholding subsidiary) case, ... “beneficial owner” of such income for Russian tax purposes will likely become important in any cross- ... Russian M&A Legal and Tax Digest No 1 2012 /04 Russian law does not currently recognise indemnities
12 Digest of Tax Articles/December 2006 ... far. the limited post-Banks case law sug ... The federal income tax treatment of attor· neys' contingent fees has had a tortured past. Its present has been populated by two
ChiNa.iNSidEr.iNtErNatioNal 2 inCome taX law then the competent tax authorities can, subject to review and confirmation from the SAT, disregard the overseas holding company
FEDERATION OF TAX ADMINISTRATORS 2002 CONFERENCE Nashville, Tennessee June 2-5, 2002 CASE LAW UPDATE RECENT STATE INCOME TAX DEVELOPMENTS Marilyn A. Wethekam, Esq.
Monthly Digest of Case Laws ... Charge of income-tax–Inherited–Sale proceeds of agricultural land as per will of late father is ... There was nothing to show payments of penalty under Central excise and service tax law were not for infringement of law.
case the respondent No. 1-hirer pays the appellant a sum ... Income tax – Question of law involved required to be adjudicated Direct Taxation – Appeal – Sections 244(1A), 260(A) of the Income Tax Act, 1961 – High Court held that no reference
Tax Digest Volume 3, Series 19 1 BIR ISSUANCES New Guidelines in Tax Treaty Relief Application To organize the processing of Tax Treaty Relief
Agricultural Law Digest 173 IRS position in the case was substantially justified. The court ... • Income tax aspects of property transfer, including income in respect of decedent, installment sales, private annuities, self-canceling installment
and the Section of Real Property Newsletter and is the author of Brusniak’s Texas Property Tax Digest and Texas ... liability corporation that owned a low and moderate income apartment complex. ... that $906 was not a de minimus amount and that the Tax Code provisions and case law thereunder-9-
Foreign income-tax is deductible u/s 37(1). Bar in s. 40(a)(ii) does not apply to foreign taxes 2012-ITRV-ITAT-KOL-103 DCIT vs. Rajrani Exports Pvt Ltd ITAT (Kolkata) ... Microsoft Word - ITRV Case Law Digest 2012 Author: Admin Created Date:
Tax Digest - Volume 6, Series 35 1 In connection with Administrative Order No. 38 on Ease of Doing Business Reforms, last May 30, 2013, the
judgment in favor of the California tax authorities. Federal law exempts an out-of-state company from income-based state ... power to impose . . . a net income tax on the income derived ... editions of Reader’s Digest. During the tax years at issue, RDS&S maintained two offices
This article was originally published in the April 2002 issue of the Real Estate Tax Digest. (c)2002 by Matthew Bender & Company, Inc. ... Thus, most of the administrative law and case law in this area concerns the deduct vs ... recognize net income or capital gain. See Freedom Newspaper v ...
Digest of current double taxation treaties ... • Where ‘full relief’ is shown, all of the UK income tax is relievable under the treaty if a satisfactory claim is made. ... law. 7. For periods up to 5 April 2010, Commonwealth citizens
case in most bankruptcies unless the debtor waits for three years ... Agricultural Law Digest 147 BANkruPTCy FEDErAL TAX DISCHArGE. ... 150 Agricultural Law Digest higher income taxpayers. Other requirements and restrictions
TAX DIGEST 2013-14 J.A.S.B. & Associates Chartered Accountan ts 1 ... • Rate of tax is reduced to 25% in case of dividend income from money market funds and ... a law graduate and an officer of In Land Revenue Service in BS-20 or above may be appointed as Judicial
expenditure and tax-free income 2011-ITRV-ITAT-DEL-004 Dy. CIT vs. Maharashtra Seamless Ltd. ITAT (Delhi) No s. 14A disallowance of interest on borrowed funds if AO does not show nexus between borrowed ... Microsoft Word - ITRV Case Law Digest 2011
Case Digests for Tax law (TAX) are reproduced online, are fully searchable and link to the full-text decisions. The Canadian Encyclopedic Digest (Federal and. Provincial Taxation; Income Taxation) ... emphasis on the principles of income tax law, the policies that underlie the system and the major
Income-tax to grant registration under section 12AA of the Act to the assessee- society? CIT v ... case could not be treated as income from profits and gains of business or profession. The ... the applicant made no difference in law. Since the income actually accrued or arose in India
Tax Digest HIGHLIGHTS Bureau of Internal Revenue ... provisions of Revenue Regulations (RR) No. 9-98 relative to the due date within which to pay the Minimum Corporate Income Tax ... positive networth can avail of the tax amnesty law thereby excluding all taxpayers who will be
Digest of Tax Measures Enacted by the State of Hawaii Twenty-Second Legislature - Regular Session of 2003 The following is a digest of bills passed by the 2003 Legislature and enacted into law.
LUXEMBOURG LAW DIGEST Revised for 2007 edition by BONN SCHMITT STEICHEN, of Luxembourg. ... For income tax purposes, tax laws consider company as either personal company or ... Case law has decided that parties can provide that title is reserved in seller until purchase price is paid in full.
FRANCHISE TAX BOARD As required by ... 25137-2, subsection, pertaining to the apportionment formula to be used when a taxpayer has elected to recognize income ... and that, in the case at bar, it results in that degree of "distortion" that has been recognized as permitting the ...
INFORMATIVE DIGEST/PLAIN ENGLISH OVERVIEW: ... contained only in FTB Publication 1061 and in the case law. ... Federal income tax law for commonly owned businesses include joint liability for consolidated return members and elective filing rules
return on personal income tax (“PIT”) 5 ... reopen a case if the Supreme Arbitrazh Court (the “SAC”) has subsequently ... Legal Digest | February 2010 TAX Draft Federal Law No. 305289-5 on transfer pricing On 23 December 2009 the Russian
Federal Case Law and Errors by Many Forensic Economists Paul C Taylor and Thomas R Ireland* ... 80 LITIGATION ECONOMICS DIGEST ... 5 St Louis, M~ssoun, is one example of a "city income tax" that is a payroll tax, but we have not surveyed
income tax, corporation tax, capital ... cross-references to tax legislation, case law and HMRC guidance, all available at the click ... • Simon’s Tax Intelligence • General Case Digest • Specialist Case Digest • Hansard Finance Bill Service
Discipline Case Digest Index Law Society Home Page Case 03-01 (Amended) DONALD NEIL MACIVER Winnipeg, Manitoba ... counts of tax evasion and one count of making a false statement, contrary to the Income Tax
The following provisions are NOT operative for Hawaii income tax purposes ... (and installment payments received) on or after May 6, 2003. In the case of gain and loss taken into account by a pass-through entity, the ... DIGEST OF FEDER AL LAW S JOBS AN D GR OWT H TAX RELIEF REC O ...
Tax Digest seeking guidance on penalty relief, ... Washington National Tax A recent tax court case confirms what many taxpayers and practitioners have always thought to be true – in tax ... income tax, while distributions to U.S. persons may
quarterly payments over the actual income tax due, ... It is a long and firmly settled rule of law that the Government is not bound by the errors committed by its agents. ... Government to lose its case in the tax court may hopefully be ascribed merely to the ennui or
Tax Digest A periodic ... not create an item of income or tax-exempt income under section 1366(a) and, therefore, ... The law makes substantial changes to the New Mexico corporate income tax, including: • The top corporate income tax rate of 7.6 percent will
Tax Digest HIGHLIGHTS July 2009 BUREAU OF INTERNAL REVENUE Revenue Regulations: ... suspended in case a question of law arises during the conduct ... income tax returns in case no returns have yet been filed
SAUDI ARABIA LAW DIGEST REVISER White & Case LLP 1155 Avenue of the Americas New York, New York 10036-2787 Telephone: 212-819-8200 Fax: 212-354-8113 and ... New income tax regime has been enacted in Saudi Arabia (Royal Decree No. M/1 15.1.1425 [Mar. 7, 2004]).
income. In that case, the excess amount would be allocated pro rata to each dividend ... Under current law, RICs that expect to pay income tax are required to make estimated income tax payments. For excise tax purposes, RICs are treated as
Whether the judgment should be reported in the Digest? No MANMOHAN, J (Oral ... both the ITAT and Commissioner of Income Tax ... have erred law in deleting the addition of Rs.10,83,540/- made by the assessing officer on account of surrender made by the assessee during the course of survey ...
percentage tax purposes.” When the law says that the cost of the discount may be claimed as a tax credit, ... net loss of P20,963.00 in its corporate income tax return, thus, ... credit is greater than the tax due. In the latter case, the tax credit will only be to the extent of the tax liability.
Tax Case Laws Digest 2009 ... The reassessment proceedings are quashed and held to be bad in law. 30. Commissioner of Income Tax Vs. Rajesh Kumar Sharma (2009) Reassessment – Notice – Service – Requirements – Notice received by person other than
before the Special Commissioners of Income Tax and the Appel-late Courts of Malaysia. ... authors of Malaysia Singapore Tax Cases Digest, a publication of CCH Asia. ... Updates On The Case Law Developments.ai
... Criminal offences under the Income Tax Act 1967 & Defence strategies ... Case law examples from Malaysia, the Commonwealth and the United ... Datuk Naban and Saravana are authors of Malaysia Singapore Tax Cases Digest, a publication of CCH Asia.
TAX LAW SUBJECT GUIDE PAGE 1 INSTITUTE OF ADVANCED LIBRARY ... HONG KONG tax cases GM6.G.5 INCOME tax reporter GF1.J.14. TAX LAW SUBJECT GUIDE PAGE 3 ... (including Harrison's Digest and Tax Case) GA2.G.17 SIMON'S tax cases GA2.G.78
DIGEST OF DISCUSSION AT CONCURRENT SESSIONS UNITED STATES FEDERAL INCOME TAX I. Status ... tax law. SIYBPART A--DEFINITION: TAX I~POSED Section 801(b) : Life Insurance Reserves Defined 1.
case. To understand the current law and its intent, a discussion of previous law is necessary. ... Given the new tax law imposing taxes on awards in discrimination cases, it ... Since the income tax liability on a series of future periodic payments is different than the
DIGEST The digest printed ... The amount of the credit shall be equal to the state sales and use tax paid by the purchaser on each case or other unit of apparel as reflected on the purchaser's books and records. ... Present law provides for an income tax credit for the cost of purchase and ...