HUF with only Female Members and HUF without Females

Service tax on Construction Services- CBEC Clarification Posted: 11 Feb 2012 07:00 PM PST Circular No. 151/2/2012-ST Many issues have been referred by the field formations, in the recent past, seeking clarification regarding the levy and collection of service tax on construction services [clauses (zzq),(zzzh) of section 65(105) of the... [[ This is a content summary only. Visit www.taxguru.in for full article.]] DVO opinion could not be regarded as information for the purpose of reopening an assessment U/s. 147 Posted: 11 Feb 2012 03:54 AM PST ACIT vs Dhariya Construction Co. (Supreme Court) - The opinion of the DVO per se is not an information for the purposes of reopening assessment under section 147 of the Income-tax Act, 1961. The Assessing Officer has to apply his mind to the... [[ This is a content summary only. Visit www.taxguru.in for full article.]] Additional depreciation allowable qua industrial undertaking and not qua the whole business of the assessee. Posted: 11 Feb 2012 03:08 AM PST NRB Bearings Ltd Vs DCIT (ITAT Mumbai) -The Tax Payer was conducting manufacturing activities at four different locations across India. It had installed additional machinery to increase capacity at one of the locations i.e. the Aurangabad unit. The... [[ This is a content summary only. Visit www.taxguru.in for full article.]] HUF with only Female Members and HUF without Females Posted: 11 Feb 2012 01:30 AM PST A Hindu widow being the sole surviving member, cannot constitute a HUF. Gangamma Vs. Agl. ITO (1991) 188 ITR 1 (Ker.) After the Amendment in the Hindu Succession Act, in 2005, a Hindu Widow and her unmarried daughter can constitute a HUF, even when... [[ This is a content summary only. Visit www.taxguru.in for full article.]] Once tax has not been deducted and even if such tax has been paid by the deductee, Disallowance u/s.40[a][ia] can be made Posted: 10 Feb 2012 08:10 PM PST First of all, we will consider the second part of the submission i.e. since the person to whom the payment was made has already offered the same for taxation, hence provisions of sec.40(a)(ia) cannot be invoked. This is not correct. Because the... [[ This is a content summary only. Visit www.taxguru.in for full article.]] Damage for unauthorized trademark use can be claimed only on submission of proof of damage Posted: 10 Feb 2012 08:02 PM PST In the 1st week of October, 2009, the petitioner came to know that the respondents have infringed its trademark by using the word 'Arnimax' on its products coupled with the trade dress and thereby has infringed the registered trademark and passed... [[ This is a content summary only. Visit www.taxguru.in for full article.]] Autofill Online Direct Tax Payment Challans Through Excel Utility Posted: 10 Feb 2012 02:25 PM PST I was recently going through the website of Fast Facts Computer Systems Limited and noticed a very good utility developed by them. The utility is named by them as e-Payment Auto Filler . This utility is really useful. The utility is excel based.... [[ This is a content summary only. Visit www.taxguru.in for full article.]]