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  • Nicai Updates

    Writ for extension of date for submission of TAR / ITR beyond 30-09-2013 admitted in Delhi High Court. Next date of Hearing is 11-10-2013.

    TDS Credit can not be denied even if TDS Certificate not available or entry not in Form 26AS.[Citicorp Finance (India) Ltd vs. ACIT. ITAT Mumbai].

    Where assessee- company had acquired entire business of an another company, which included acquisition of its existing clients, sum paid by assessee for acquisition of such clients was an intangible asset and, thus, eligible for depreciation.[SKS Micro Finance Limited. Vs. DY. CIT (2013) 37 taxmann.com 192 (Hyderabad - Tribunal)]
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