Month: September 2018

CA Piyush Bafna has conducted a systematic and thorough analysis of the newly introduced section 92CE of the Income-tax Act. The author has explained the circumstances in which the TPO is entitled to make secondary adjustment for the difference between …

Section 92CE – Secondary Adjustments In Transfer Pricing: An Analysis And Emerging Issues Read More »

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Advocate Narayan Jain and FCA Dilip Loyalka have explained the salient features of the Prohibition of Benami Property Transactions Act as amended in 2016. The precise manner in which the Act identifies benami transactions has been pinpointed. The consequences that …

Salient Features Of Prohibition Of Benami Property Transactions Act As Amended In 2016 Read More »

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Advocate Ajay Singh has conducted a meticulous assessment of the entire law in sections 147 to 153 of the Income-tax Act relating to the reopening of assessments. He has explained the entire procedure in a systematic manner and also cited all the important judgements on the issue. The Guide is an imperative read for all taxpayers and professionals


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