The discount given to the 'stamp vendors' is neither 'brokarage nor 'commission'. Hence TDS provisions are not applicable
Order of penalty MUST clearly state the reasons of penalty !
Purpose of the Subsidy is important to determine whether it is revenue or capital
The ITO added 'interest' on interest free loan given by lessee to lessor as 'notional rent'. HC said no.
Compensation actually should be allowed as deduction !
Whether High Court is empowered to accept qustion of fact ??
The assessee tr. two assets by single agreement for composite consideration. Can he calculate 'capital gains' seperately for each asset ?
Depreciation allowance - Assets leased by assessee The assessee had purchased certain steel rollers from 'A' and leased them out to 'B'.On facts it was found by the CIT(A) and the Tribunal that purchase of rollers from 'A' and lease of these to 'B'
Live class on PF & ESI Enrollment & Returns Filing(with recording)