Raj Kapadia's Indian Tax Blog

TEST Post

2010-05-14T15:22:00.001+05:30

TEST Post

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Blog Post for Installing the Apture Plugin for Blogging

2009-12-02T12:45:00.000+05:30

Effectively Representing Your Clients – Examination Issues (Video)

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CIT v Gujarat Siddhi Cement Ltd (SC) - Investment Allowance under Sec 32-A of IT Act, 1961 Allowable on Subsequent Years' Cost Increases Attributable to Foreign Exchange Rate Fluctuations

2008-10-22T11:55:00.001+05:30

In CIT v Gujarat Siddhi Cement Ltd (SC), the taxpayer had acquired Plant and Machinery, the price of which was payable in foreign exchange. During the previous year relevant...

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Vijay Ship Breaking Corpn & Ors v CIT (SC) -- Shipbreaking entitled to Deductions under Sections 80-HH & 80-I; Usance Interest NOT Subject to TDS under Section 195

2008-10-18T16:35:00.001+05:30

By a judgment delivered on October 1, 2008, in Vijay Ship Breaking Corpn and Ors v CIT, the Supreme Court of India has held as follows :(1) Profits derived from...

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Check out IN.com

2008-09-15T15:02:00.001+05:30

Dear Raj On Blogger.com, I want to invite you to join IN.com. Click here to accept the invitation IN.com lets you discover the hottest news, music, videos and games, and you also get the...

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Claiming My Blog on CPABlogs.com

2007-10-17T16:19:00.001+05:30

This post is being made in order to enable me to claim my blog on CPABlogs.com http://www.cpablogs.com/Listing.asp?key=88

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FREE Online Bookmark Manager [del.icio.us]

2007-10-10T16:14:19-07:00

BookKit.com is a free online tool, which provides an easy and elegant way to manage your bookmarks. Here are the main features of the service: - Easy-to-use and extensive tool to manage bookmarks online - BookKit Desktop IE Bookmark Synchronizer to im

de.lirio.us - Social Bookmarking, Tagging, Blogging & Notes. Mmmmm, Notes. [del.icio.us]

2007-10-10T16:14:19-07:00

A Web-based Tool for Locating Like-minded Del.icio.us Users [del.icio.us]

2007-10-10T16:14:19-07:00

"gre.gario.us is a tool to find people who have bookmarked the same links you have on del.icio.us. The purpose is to attempt to find people who may have similar interests as you do in a more direct way than using tags."

WAT-C Web Accessibility Tools Consortium [del.icio.us]

2007-10-10T16:14:18-07:00

"The Web Accessibility Tools Consortium [WAT-C] provides a collection of free tools to assist both developers and designers in the development and testing of accessible web content."

Waggr WebAggregator - A FREE, Web-based News Aggregator [del.icio.us]

2007-10-10T16:14:18-07:00

"Waggr (WebAggregator) is the web's fastest and most easy-to-use web based news aggregator"

Blogdigger Groups - Beta [del.icio.us]

2007-10-10T16:14:18-07:00

A superb tool for creating your own Group Blog, i.e., a Blog consisting of several other blogs that have an RSS Feed. See, for example, my Group Blog, viz., Raj Kapadia's Tax Blogs Aggregator

Investment Dictionary [del.icio.us]

2007-10-10T16:14:17-07:00

Web-based Online Spreadsheets [del.icio.us]

2007-10-10T16:14:17-07:00

Do Online what you do in Microsoft Excel on your desktop

Raj Kapadia's Indian Tax Blog [del.icio.us]

2007-10-10T16:14:16-07:00

A WebLog on which I attempt, rather irregularly, to post updates on developments on the Indian Tax Front, with particular reference to International Taxation

RSS Popper - RSS Aggregator for Microsoft Outlook [del.icio.us]

2007-10-10T16:14:16-07:00

CIT v Baby Marine Exports (SC) - Export House Premium Recd by Supporting Manufacturer Eligible for Sec 80-HHC Deduction

2007-03-31T17:05:00.001+05:30

After what appears to be an eternity, there is some good news on the tax front for Indian exporters. In a judgment delivered on March 30, 2007 in the case of CIT v Baby Marine Exports [in Civil...

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OECD's Report on "Improving the Resolution of Tax Treaty Disputes"

2007-02-08T11:25:00.000+05:30

The Organisation for Economic Co-operation and Development ("OECD")'s Committee on Fiscal Affairs has, on January 30, 2007, adopted a Report titled "Improving the Resolution of Tax Treaty...

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CIT v Ralson Industries Ltd -- Supreme Court's Judgment on Sections 154 and 263 of Income-tax Act, 1961

2007-01-06T05:35:00.000+05:30

By its judgment delivered on January 4, 2007 in the case of CIT v Ralson Industries Ltd [ Appeal (Civil) No 10 of 2007 ],...

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India WiFi Hotspots - Hot Spots Directory For A Wireless Hotspot Location

2006-08-20T22:03:00.000+05:30

A List of WiFi hot spots in India (Wireless 802.11b Internet Access) can be found here : Indian WiFi Hotspots - Hot Spots Directory For A Wireless Hotspot Location

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TaxProf Blog : IRS Issues Transfer Pricing Regs on Treatment of Services

2006-08-02T22:37:00.000+05:30

TaxProf Blog: IRS Issues Transfer Pricing Regs on Treatment of Services

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Digest of UK's Double Taxation Treaties - April 2006 Issue

2006-04-29T14:35:00.000+05:30

The Digest of Double Taxation Treaties (April 2006 Issue) of the United Kingdom has recently been made available on the Net by the Centre for Non-Residents of Her Majesty's Revenue and...

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33rd Report of Indian Parliamentary Standing Committee on Finance on WIDENING OF TAX BASE AND EVASION OF TAX

2006-03-25T19:35:00.000+05:30

The 33rd Report of the Indian Parliamentary Standing Committee on Finance on "Widening of Tax Base and...

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Union Budget of India 2006-2007 - Presented by P Chidambaram, Union Finance Minister on February 28, 2006

2006-02-28T16:48:00.000+05:30

The Union Budget of India for the Financial Year (Fiscal Year) 2006-07 was presented to the Parliament of India by the Indian Union...

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Non-Discrimination Clause in US-France Tax Treaty of 1967 - Square D Co & Subsidiaries v Commissioner of IRS (US Court of Appeals - 7th Circuit)

2006-02-23T22:32:00.000+05:30

In Square D Company and Subsidiaries v Commissioner of the Internal Revenue Service, the 7th Circuit of the United States Court...

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OECD - TAG's Final Report - Are Current Treaty Rules for Taxing Business Profits E-Commerce Compatible ?

2005-12-23T16:17:00.000+05:30

The Technical Advisory Group on Monitoring the Application of Existing Treaty Norms for Taxing Business Profits ...

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Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes) (Judgment dated December 13, 2005 of European Court of Justice in Case C-446)

2005-12-14T00:37:00.000+05:30

By a long-awaited judgment delivered on Tuesday, December 13, 2005 in Marks & Spencer plc v David Halsey (Her Majesty's Inspector of...

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Sanjeev Woollen Mills v CIT (SC) - Valuation of Closing Stock at Market Value - Validity of Tax Officer's Invocation of 1st Proviso to Section 145(1)

2005-11-26T12:02:00.000+05:30

In Sanjeev Woollen Mills v CIT, the question before the Supreme Court of India was whether, in a case in which the taxpayer had...

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Sedco Forex International Drill, Inc v CIT (SC) - Salary paid outside India for field break in the UK NOT taxable in India

2005-11-21T00:11:00.000+05:30

In an important judgment delivered on November 17, 2005 in Sedco Forex International Drill, Inc v CIT, the Supreme Court has,...

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Discussion Paper on Tax Avoidance and Section 103 of the (South African) Income Tax Act, 1962 - South African Revenue Service

2005-11-08T18:21:00.000+05:30

The South African Revenue Service ("SARS") has recently posted on its website, a "Discussion Paper on Tax Avoidance and Section 103 of the Income Tax Act, 1962 (Act No 58 of 1962)". The Background...

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German Remedies Ltd v DyCIT (Bom) - Duty of Authority Granting Sanction under Section 151 of Income-tax Act, 1961

2005-11-05T11:27:00.000+05:30

By a judgment dated October 28, 2005 in the case of German Remedies Ltd v DyCIT (in Writ Petitions No 621 of 2005 and 619 of 2005), the Bombay High Court has held that, while granting sanction under...

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Britannia Industries Ltd v CIT (SC) (October 5, 2005) - Guest-House Expenses Disallowable under Section 37(4) - Not Allowable under Sections 30 to 36

2005-10-10T13:01:00.001+05:30

In a judgment delivered on October 5, 2005 in the case of Britannia Industries Ltd v CIT, the Supreme Court of India has given a quietus to the following long-standing controversy in Indian Business...

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The Pension Fund Regulatory and Development Authority Bill, 2005 - Twenty-First Report of Parliamentary Standing Committee on Finance

2005-08-27T18:59:00.000+05:30

[ Although off-topic, I am nonetheless making this post, in view of the importance of its contents ] The 21st Report ( of the Parliamentary Standing Committee on Finance) on The Pension...

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The National Tax Tribunal Bill, 2004 - Eleventh Report of Parliamentary Standing Committee on Personnel, Public Grievances, Law and Justice

2005-08-27T12:28:00.000+05:30

The 11th Report (of the Department Related Parliamentary Standing Committee on Personnel, Public Grievances, Law and Justice)...

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Jurisdiction of (Indian) Income-tax Appellate Tribunal to Sit In On — and Pass On — the Validity of Subordinate Legislation or Executive Decisions

2005-08-20T13:00:00.000+05:30

Until now, a controversy has raged as to whether the (Indian) Income-tax Appellate Tribunal is empowered to sit in on — or pass on — the validity of subordinate legislation or executive...

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