Income Tax

Blog, News, Income Tax

April 29, 2022

CBDT notifies countries with ‘Original Fund’ eligible for Sec. 47 (viiac)/(viiad) exemption

Notification no. 46/2022, dated 27-04-2022 … Continue reading “CBDT notifies countries with ‘Original Fund’ eligible for Sec. 47 (viiac)/(viiad) exemption”

Blog, Income Tax

April 29, 2022

Amendments relating to Slump Sale & Goodwill | Finance Act 2022

Table of Contents Curative amendment … Continue reading “Amendments relating to Slump Sale & Goodwill | Finance Act 2022”

Blog, Income Tax

July 18, 2024

What is a Capital Asset for Capital Gains Tax with Case Laws

Table of Content Scheme of … Continue reading “What is a Capital Asset for Capital Gains Tax with Case Laws”

Blog, Income Tax

March 31, 2023

Tax Deducted at Source (TDS) – Section 194Q | Comprehensive Primer

Table of Content Scope and … Continue reading “Tax Deducted at Source (TDS) – Section 194Q | Comprehensive Primer”

Blog, News, Income Tax

April 28, 2022

Reassessment justified as huge cash was deposited against PAN of assessee being non-filer of ITR: HC

Case Details: Farmacia Molio v. … Continue reading “Reassessment justified as huge cash was deposited against PAN of assessee being non-filer of ITR: HC”

News, Blog, Income Tax

April 28, 2022

Cash loan over Rs. 20,000 from family members to meet business exigencies acceptable: ITAT

Case Details: Balwan Singh v. … Continue reading “Cash loan over Rs. 20,000 from family members to meet business exigencies acceptable: ITAT”

Blog, Income Tax

August 9, 2022

Cryptocurrency/Virtual Digital Assets Tax in India

Table of Content New Section … Continue reading “Cryptocurrency/Virtual Digital Assets Tax in India”

Blog, News, Income Tax

May 10, 2022

Section 148B inserted by Finance Act 2022 – a still born provision!

Dr. Hemant O. Sharma, Hardayal … Continue reading “Section 148B inserted by Finance Act 2022 – a still born provision!”

Blog, News, Income Tax

April 27, 2022

Reassessment Notice is said to be issued on date when e-mail is sent & not on date when e-mail is received: HC

Case Details: Malavika Enterprises v. … Continue reading “Reassessment Notice is said to be issued on date when e-mail is sent & not on date when e-mail is received: HC”

Blog, Account & Audit, Income Tax

September 20, 2023

Joint Development Arrangement (JDA) for Real Estate

Table of Content Nature of … Continue reading “Joint Development Arrangement (JDA) for Real Estate”