Business Tax alerts 2010 |
Deloitte's continuous alerts keep you updated with the latest that's happening. Watch this space regularly.
| 2010 | |
| BTX/18/2010 | Clarification on PAN encrypted DSC |
| BTX/17/2010 | Kerala High Court (HC) rules on discount retained by distributors of prepaid SIM cards and recharge coupons liable for withholding |
| BTX/16/2010 | Supreme Court of India (SC) rules that depreciation is allowable on a membership card of the Bombay Stock Exchange |
| BTX/15/2010 | The Direct Taxes Code Bill, 2010 |
| BTX/14/2010 | Human intervention is necessary for a technical service |
| BTX/13/2010 | An undertaking can continue to enjoy tax holiday even if the ownership changes |
| BTX/12/2010 | Unless conduct of the party is mala fide, delay should be condoned. |
| BTX/11/2010 | Bombay High Court rules on prospective operation of Rule 8D and upholds the constitutional validity of sub-sections (2) and (3) of section 14A and Rule 8D |
| BTX/10/2010 | Reopening of assessment under section 147 for mistakes that could be rectified under section 154 is invalid |
| BTX09/2010 | Expenditure towards non-compete fees held to be capital expenditure |
| BTX/08/2010 | Bad debts allowed to share broker for amount not recovered from the client towards purchase of shares |
| BTX/07/2010 | ‘Brand’ eligible for depreciation |
| BTX/06/2010 | Duty Entitlement Pass Book (DEPB) sale proceeds cannot be broken down into “profits” and “face value”. The entire amount is “profits” for the purpose of section 80HHC read with section 28(iiid). |
| BTX/05/2010 | Manner of furnishing of income tax return |
| BTX/04/2010 | Loss on dividend stripping transactions cannot be disallowed for years prior to introduction of specific anti-avoidance provisions |
| BTX/03/2010 | Exempt income is liable to MAT |
| BTX/02/2010 | Treatment of unabsorbed depreciation of financial year 1996-97 to 2000-01 |
| BTX/01/2010 | Analysis of business tax provisions in Revised Discussion Paper on the Direct Taxes Code |
