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Direct Taxes (including International Taxation)
Is Limited liability partnership really tax efficient when compared to private limited company
Corporate Law & Intellectual Property Rights | By ALOK PATNIA | Dec 4, 2013
The most important decision for starting a business is the decision regarding its form of organization i.e. whether one should incorporat...
At times tax planning becomes tax evasion via treaty shopping
Direct Taxes (including International Taxation) | By ALOK PATNIA | Dec 4, 2013
Where one country proposes to make investment in a country and for the sole purpose of availing tax benefits under the treaty between the...
Why new format for balance sheet and profit and loss account for companies
Direct Taxes (including International Taxation) | By ALOK PATNIA | Dec 4, 2013
The major reason for the application of revised schedule VI is to make the Indian companies competitive and recognizable globally. To mak...
Is tax residency certificate mandatory to claim benefit under tax treaty
Direct Taxes (including International Taxation) | By ALOK PATNIA | Dec 4, 2013
This article is basically based to create awareness that whether tax residency certificate mandatory to claim benefit under tax treaty T...
Interesting issues regarding bad debts and taxation implications
Direct Taxes (including International Taxation) | By ALOK PATNIA | Dec 3, 2013
Bad debts are debts which are not recoverable. In this write up, the treatment of bad debt as per Income Tax Act, 1961 has been explained...
Some expenses which can also be claimed as business expenditure
Direct Taxes (including International Taxation) | By ALOK PATNIA | Dec 3, 2013
This article is basically based on those expenditure which are incurred in day to day operations and interestingly some people bluntly sa...
Clubbing provisions in case of minor child’s income not at all unconstitutional
Direct Taxes (including International Taxation) | By ALOK PATNIA | Dec 2, 2013
The scope of clubbing the income of minor child has been noticed with the insertion of Section 64(1A) of Income Tax Act, 1961 and Section...
Startups business and their accounting issues
Corporate Law & Intellectual Property Rights | By ALOK PATNIA | Nov 29, 2013
Starting a business seems to be quite interesting but running it properly and hassle free really requires a lot of hard work, dedication ...
A tax analysis of speculative business and recent notification
Direct Taxes (including International Taxation) | By ALOK PATNIA | Nov 29, 2013
A transaction in which a contract for the purchase/sale of any commodity (including shares) is periodically or ultimately settled otherwi...
Whether service tax or vat on sale of software (Both packaged and tailored)
Direct Taxes (including International Taxation) | By ALOK PATNIA | Nov 28, 2013
Normally Service Tax is payable to the Central Government when a service is offered, while VAT is applicable when a product is sold and p...
No condition that the assessee should utilize sale consideration only for the purpose of acquisit...
Direct Taxes (including International Taxation) | By ALOK PATNIA | Nov 28, 2013
The exemption of section 54F is only available to individual and HUF. In a recent case the Delhi Tribunal held that there is no condition...
Is Tax to deducted on payment made for online services
Direct Taxes (including International Taxation) | By ALOK PATNIA | Nov 27, 2013
Online Services is commerce transacted electronically. Communication messages are transmitted through electronic medium. The system is ru...
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