Corporate taxation handbook (Record no. 4922)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03192nam a2200217Ia 4500 |
| 001 - CONTROL NUMBER | |
| control field | M4395 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250219100411.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250219s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 8187398000 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Raninia H P |
| 245 #0 - TITLE STATEMENT | |
| Title | Corporate taxation handbook |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 5 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Mumbai |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | Snow White |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1998 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | "lxxx,1652p. ;24.5cm." |
| 500 ## - GENERAL NOTE | |
| General note | includes index |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Choice of accounting method -- Improper accounting method -- Taxability of accrued income -- Nature of income -- Foregoing of income -- Remission of liability -- Isolated transaction-whether falls in tax net -- Transfers to statutory funds -- Profession as distinct from business -- Taxability of doubtful interest of loans -- Subsidies given by government -- Non-refundable deposits as business income -- Mesne profits -- Profits or losses on account of devaluation -- Effect of stock-in-trade on profits -- Expenditure incurred in promoting companies -- Deductibility of expenditure of earlier years -- Deductibility of rent paid in advance -- Deductibility of amounts not expended -- Deductibility of disputed liabilities -- Deductibility of annual payments -- Deductibility of trading loss -- Infructuous expenditure -- business expenditure -- Principle of commercial expediency -- Connection of enduring benefit -- Expenditure for initiation or setting up of a business -- Capital issue expenses -- Repair expenses -- Travelling expenses -- Expenditure on celebrations and business gatherings -- Ex-Gratia payments to employees -- Contributing to an insurance fund -- Contributions for employees welfare -- Training expenses -- Reasonableness or remuneration to employees -- Compensation on termination of employment -- Discounts to customers -- Scientific research expenditure -- Friendly loans to associates -- Payment by uncrossed cheques -- Irrecoverability of a debt -- Irrecoverability of capital advances -- Eliminating competition -- Damages in civil disputes and penalties for infraction of laws -- Prospecting for minerals and ores -- Discharging responsibilities as a corporate citizen -- Deductions under section 43B -- Deductibility of technical know-how fees -- Expenditure on subsidiary company -- Depreciable assets -- Actual cost of assets -- Depreciation claim-when title not complete -- Depreciation and losses of discontinued business -- Important conditions for claiming depreciation allowance -- Income earned during precommencement period -- Interest on surplus funds -- Setting-off losses and depreciation -- Loss from speculative transactions -- Intricacies of the investment allowance -- Investment deposit scheme -- Incentives for export and foreign exchange earnings -- Turnkey projects -- Tax benefits in respect of technical know-how imparted by Indian companies -- Taxability of royalties earned by foreign collaboratiors -- Technical service fees -- Business connection with non-residents -- Tax treaties -- Vicarious liability of non-resident's agents -- Tax deduction from non-residents income -- Head office expenses of foreign companies -- Tax incentivi |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Corporations--Taxation--India |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | BOOKS |
| Date last seen | Total checkouts | Full call number | Barcode | Price effective from | Koha item type | Lost status | Damaged status | Not for loan | Collection | Withdrawn status | Home library | Current library | Shelving location | Date acquired |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 19.02.2025 | 336.271 N8 | M4395 | 19.02.2025 | BOOKS | Not for loan | REFERENCE | AMRITA SCHOOL OF BUSINESS | AMRITA SCHOOL OF BUSINESS | RM10-R4 | 19.02.2025 |