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HC lays criteria to identify AOP;relies on ratio of ‘Ishikawajima-Harima’ for taxability of offshore supplies

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  • HC lays criteria to identify AOP;relies on ratio of ‘Ishikawajima-Harima’ for taxability of offshore supplies
Posted onon April 28, 2014

Tenet Tax Daily April 25 2014

By tenettax-team
Corporate Tax, International Tax

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Presumptive taxation under sec. 44DA couldn’t invoked if services were squarely covered by sec. 44BB
Reassessment quashed as AO couldn’t suddenly treat profit from share dealing as business income and not cap. Gains.

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