Month: May 2018

Section 14A & Rule 8D: Analysis Of Recent Important Judgements

CAs Ketan Ved and Rubal Arora have systematically tabulated the recent important decisions on the various contentious issues arising under section 14A and Rule 8D. The key takeaways from the judgements are given. The analysis will prove invaluable as a ready reckoner on the subject

Are We Doing Injustice With Ourselves While Getting Justice For Others?

CA Prarthana Jalan has issued the timely warning that professionals get so obsessed with their professional duties, that they do not even realize that they are neglecting their own well-being and that of their families. She urges everyone to maintain a healthy work-life balance lest we face health and emotional problems later in life

The Law On Taxability Of Loan Waivers Explained

Advocate Sashank Dundu has systematically analyzed all the recent judgements of the Supreme Court and High Courts on the controversial question as to whether benefits arising from waiver of loans constitute a capital or revenue receipt. He has also provided a clear-cut explanation of the interplay between sections 41(1), 28(iv) and 56(2)(x) on the taxability of such benefits

Digest Of 900 Important Judgments On Transfer Pricing, International Tax And Domestic Tax (Jan To March 2018)

Advocate Sunil Moti Lala (assisted by CA Tushar Hathiramani and CA Bhavya Sundesha) has prepared a Digest of 900 important judgments on Transfer pricing (245 cases), International Tax (55 cases) and Domestic Tax (600 cases) pronounced in the period January 2018 to March 2018. The author has meticulously and systematically classified the judgments into various categories to enable ease of reference. A PDF copy of the Digest is available for download. He has also given the appeal numbers in all cases so as to enable the judgements to be retrieved from the
website of the respective Court or Tribunal. The digest will prove invaluable to all practitioners of taxation law

Section 2(22)(e) Of The Income-tax Act, 1961 – Last Word Yet To Be Said

FCA Prakash Agarwal has analyzed all the recent judgements on the controversial issue as to what is a “shareholder” so as to attract the provisions of section 2(22)(e) of the Income-tax Act relating to taxation of “deemed dividends”. He points out that there is yet no clarity as to whether the expression means a “registered” shareholder or a “beneficial” shareholder. The author has provided his own opinion on the subject as well

E-Assessment: Electronic Communication Of Notices Under The Income-tax Act

CA Vinay Kawdia has explained the legal framework for communication of statutory notices and orders in the electronic format and drawn attention to all the relevant circulars and notifications issued by the CBDT. He has also highlighted the practical consequences of the move to communicate electronically and cautioned that it could expose taxpayers to unwanted harassment

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