Section 92

Sec. 92A(1), Sec. 260A, Sec. 92CA(3), Section 92C

Bombay H.C : the ITAT was justified in deleting the disallowance made of royalty paid by the assessee to C.A. Management Inc. USA for distribution of software products in India without appreciating that the royalty had been paid on the amount of bad debts even where the software had not worked at all

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High Court Of Bombay CIT vs. CA Computer Associates India Pvt. Ltd. Section 92A(1), 92CA(3), 92C, 260-A Asst. Year 2002-2003 […]

Sec. 2(14), Sec. 115JB, Section 45, Section 47, Section 92

AAR : Whether on the facts and circumstances of the case, the investment held by Praxair Pacific Ltd. (hereinafter referred to as the “applicant”), in equity shares of Jindal Praxair Oxygen Company (P) Ltd. (“JPOCPL”) would be considered as “capital asset” under s. 2(14) of the IT Act, 1961 (“the Act”) ?

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Authority For Advance Rulings Praxair Pacific Ltd., In Re Section 2(14), 45, 47(iv), 92, 115JB, DTAA between India & Mauritius,

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