[2012] 18 taxmann.com 159 (BOM.)
IT/ILT : Amount received by a Swedish company from an Indian company on account of transfer of right to use know-how for a specified period amounted to 'royalty' and, thus, liable to tax in India
[2012] 18 taxmann.com 158 (COCH. - ITAT)
IT : Where agreement for construction of hostel building, agreement for lease of hostel building and agreement for provision of facilities in hostel building during lease period were part of one composite arrangement for provision of hostel facilities by assessee to lessee, entire income under three agreements was to be assessed as business income
[2012] 18 taxmann.com 157 (ALL.)
Banking : Appeal filed under section 17 of SARFAESI Act must be decided within statutory period
[2012] 18 taxmann.com 171 (AAR)
IT/ILT : Even existence of a computer server amounts to existence of a PE in a computer jurisdiction within meaning of India-France DTAA
[2012] 18 taxmann.com 170 (CAL.)
Company Law : An order sanctioning a scheme of amalgamation/demerger is 'instrument'/'conveyance' exigible to stamp duty
[2012] 18 taxmann.com 156 (KER)
CL : Workmen of a company, who claim priority in distribution of assets by virtue of section 529A, are not entitled to raise any objection against proceedings initiated by secured creditors under section 13 of SARFAESI Act
IT/ILT : Amount received by a Swedish company from an Indian company on account of transfer of right to use know-how for a specified period amounted to 'royalty' and, thus, liable to tax in India
[2012] 18 taxmann.com 158 (COCH. - ITAT)
IT : Where agreement for construction of hostel building, agreement for lease of hostel building and agreement for provision of facilities in hostel building during lease period were part of one composite arrangement for provision of hostel facilities by assessee to lessee, entire income under three agreements was to be assessed as business income
[2012] 18 taxmann.com 157 (ALL.)
Banking : Appeal filed under section 17 of SARFAESI Act must be decided within statutory period
[2012] 18 taxmann.com 171 (AAR)
IT/ILT : Even existence of a computer server amounts to existence of a PE in a computer jurisdiction within meaning of India-France DTAA
[2012] 18 taxmann.com 170 (CAL.)
Company Law : An order sanctioning a scheme of amalgamation/demerger is 'instrument'/'conveyance' exigible to stamp duty
[2012] 18 taxmann.com 156 (KER)
CL : Workmen of a company, who claim priority in distribution of assets by virtue of section 529A, are not entitled to raise any objection against proceedings initiated by secured creditors under section 13 of SARFAESI Act
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