Taxmantra Global is battle-ready for the COVID-19 outbreak with full client delivery capability intact

At the time of penning this, the COVID-19 crisis is increasing exponentially all over the world. Global leaders and organizations are doing their best to manage this crisis. Even so, the boundaries are getting severely stretched. However, it is not just a macro crisis that needs to be handled at a global level.

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Foreign technical expense related to main business of assessee shall not be excluded for Sec. 80HHE

Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017

Assessee incurring expenditure in foreign exchange for providing of technical services related to his business of export of computer soft...

E- Commerce: Full of mysteries

News & FAQs | By ALOK PATNIA | Last updated on Apr 1, 2015

Shopping…. After listening to this word.. what comes first to your mind?? Going to crowded malls… chasing your products… hunting in many ...

Income shall be computed based on net profit rate in Best Judgment Assessment

Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017

Case: Income-tax Officer vs. Om Silk Mills Facts: The assessee filed its return on 31.10.2003 declaring total income of Rs. 1,10,463. The...

Capital Gain shall be the income of owner of land even if wrongly shown as income of HUF

Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017

The Tribunal held – If the capital gain wrongly showed in hands of HUF while the individual owned the property then, the said capital gai...

Top 10 things to know about Companies Act, 2013

Corporate Law & Intellectual Property Rights | By ALOK PATNIA | Last updated on Oct 5, 2017

Almost a year has passed since the Companies Act, 2013 had been implemented. The act has replaced some grandfathered provisions of the ol...

Clarification on income deemed to accrue or arise in India

News & FAQs | By ALOK PATNIA | Last updated on Mar 28, 2015

Section 9 of Income Tax Act, 1961 deals with income deemed to accrue or arise in India. However, many explanations have been provided reg...

Hopes raised for e- filing of returns to go paperless

News & FAQs | By ALOK PATNIA | Last updated on Mar 31, 2017

Must be Busy in filing returns.. just few days left. However, remember just filing will not be enough to make the return valid. Submittin...

Where guarantor repays loan of its subsidiary for benefits of its business then such expense shal...

Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017

The High Court ruled that if installments of loans taken by subsidiary company were repaid by guarantor for protecting its business then,...

Claim Sec. 54 on sale of short-term asset being building if developed on land, which is long-term...

Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017

Where land being long term capital asset and building being short term capital are sold then, assessee was entitled to claim benefit of s...

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