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DETAXFICATION
Signal decoders in the tax code
This week the apex court had to decode a case about signal decoders, when deciding Commissioner of Customs, New Delhi vs C-Net Communication (I) Pvt Ltd.The dispute was whether these gadgets, used by cable operator for ... More

REASSESSMENT
Asset ‘appreciation’
Suppose a machine was imported for one lakh US dollars when the exchange rate was Rs 45 per dollar. Both in the accounting records as well as in the tax records, the transaction would have been recorded debiting the asset concerned with Rs 45 ... More

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