Income Tax

Blog, News, Income Tax

May 20, 2023

Transfer of Land through Oral Agreement isn’t Valid: ITAT

Case Details: Allam Adavaiah v. … Continue reading “Transfer of Land through Oral Agreement isn’t Valid: ITAT”

Blog, News, Income Tax

May 19, 2023

‘Bitumen’ isn’t ‘Valuable Article’; No Sec. 69A addition if Transporter doesn’t deliver it to Govt.: SC

Case Details: D. N. Singh … Continue reading “‘Bitumen’ isn’t ‘Valuable Article’; No Sec. 69A addition if Transporter doesn’t deliver it to Govt.: SC”

News, Blog, Income Tax

May 19, 2023

[Opinion] Whether Sec. 112(1)(c)(iii) Applicable to NR Supersede General Provisions of Computing Capital Gains?

CA Mukesh Kohli – [2023] … Continue reading “[Opinion] Whether Sec. 112(1)(c)(iii) Applicable to NR Supersede General Provisions of Computing Capital Gains?”

Blog, Income Tax

May 18, 2023

Demystifying Tax Deduction at Source (TDS) – Interest on Securities

Table of Contents Who is … Continue reading “Demystifying Tax Deduction at Source (TDS) – Interest on Securities”

Blog, News, Income Tax

May 18, 2023

Individual Can’t be Held as a Beneficial Owner of Investments made by Foreign Co.: ITAT

Case Details: Shri Krishna Das … Continue reading “Individual Can’t be Held as a Beneficial Owner of Investments made by Foreign Co.: ITAT”

Blog, News, Income Tax

May 18, 2023

Threshold Limit for Interest under Mahila Samman Savings Certificate for Sec. 194A is Rs. 40,000: CBDT

Notification No. 27/2023, dated 16-05-2023 … Continue reading “Threshold Limit for Interest under Mahila Samman Savings Certificate for Sec. 194A is Rs. 40,000: CBDT”

Blog, News, Income Tax

May 17, 2023

Additional Evidence can’t be Admitted without explaining Issue that was Adjudicated by way of Additional Ground: ITAT

Case Details: ITO (International Taxation) … Continue reading “Additional Evidence can’t be Admitted without explaining Issue that was Adjudicated by way of Additional Ground: ITAT”

Blog, News, Income Tax

May 17, 2023

[Opinion] Does Section 133A Permits Gate Crashing the Residential Premises Unconditionally?

  CMA Raji Nathani & … Continue reading “[Opinion] Does Section 133A Permits Gate Crashing the Residential Premises Unconditionally?”

News, Blog, Income Tax

May 15, 2023

ITAT: No Benefit Under Rule 6DD for Assessee Not Primarily Responsible for Cash Payments

Case Details: R.K. Powergen (P.) … Continue reading “ITAT: No Benefit Under Rule 6DD for Assessee Not Primarily Responsible for Cash Payments”

Blog, News, Income Tax

May 11, 2023

Section 80-IA Deduction Applies with Govt. Nodal Agency Agreement: ITAT

Case Details: Bothra Shipping Services … Continue reading “Section 80-IA Deduction Applies with Govt. Nodal Agency Agreement: ITAT”