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Sr. No.
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Particulars
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Link
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1
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Expenditure incurred in foreign exchange for
providing technical services outside India are deductible from export as well
as total turnover.
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2
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Capital asset loan waiver neither perquisite u/s
28(iv) nor cessation of trading liability
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3
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Incidental FD interest on share application
proceeds, non-taxable; Deductible against IPO expenses
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4
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Inland Customer Depots qualify as 'Inland
Port", eligible for Sec 80IA deduction
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5
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NOIDA, a corporation established 'by' the Act;
Upholds Sec. 194A TDS-exemption on bank interest
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6
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Commission payments to advertising agencies,
attract TDS u/s. 194H
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7
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Time period for filing an appeal u/s 260A does
not get suspended on account of the pendency of an application before the
ITAT u/s 254(2).
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8
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Cancellation of the trust’s registration u/s 12AA
on the basis of statement recorded u/s 132(4) from Secretary General of
Trust, is valid
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9
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Re-assessment notice on dissolved company, an
error curable u/s. 292B
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10
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CBDT does not have the power to amend legislative
provisions in exercise of its powers under section 119 of the Income-tax Act,
1961 by issuing a Circular
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