Collection of sales tax as a part of dealers’ price is nothing but a trading receipt

Charges towards reimbursement of expenses cannot be included in income.

Bar as provided in section 80-IA(3) is to be considered only for first year of claim of deduction u/s 80-IA

Overseas Investments - Liberalisation - A.P. (DIR Series) Circular No.45, dated 1-4-2010

Income tax authorities for purposes of Dispute Resolution Panel Notified. http://ping.fm/YXA1N

Service Tax on Rail freight deferred - Notification Nos. 20, 21 & 22/2010-Service Tax, dated 30-3-2010

Section 244A read with Explanation thereto does not exclude payment of interest on refund of self assessment tax

Collection of sales tax as a part of dealers’ price is nothing but a trading receipt. http://ping.fm/GQU3R

Process of drawing of wire from wire rods amounts to manufacture of thing or article within meaning of section 80-IC

On non-compliance with statutory condition precedent, reopening of an assessment cannot be sustained. www.taxmann.com/BreakingNews.aspx