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Landmark Income Tax Rulings (Video + Keynote Address By Hon’ble Justice Shri K R Shriram, Bombay High Court)
By The Chamber of Tax Consultants: Webinar On Landmark Income Tax Rulings (Virtual Mode) Organised By: The Chamber of Tax Consultants, Mumbai (www.ctconline.org) on 12th November, 2022 Keynote Address : Honourable Justice Shri K. R. Shriram, Bombay High Court Read More ...
Whether the provisions of ITC providing conditions for payment of tax by the supplier, valid?
By Adv. Krishna K. and CA Padmanathan.K.V: The Padma Vibhushan N. A. Palkhivala Memorial National Moot Court (Virtual) Competition and research paper writing Competition, 2022 was held on November 24 to 27, 2022 Ms. Krishna K. and Padmanathan. K.V. won the Third place in the research paper writing competition for professionals. Read More ...
A comparative analysis of the old reassessment regime vis-a-vis the new reassessment regime
By Istiyak Ahmad: The Padma Vibhushan N. A. Palkhivala Memorial National Moot Court (Virtual) Competition and research paper writing Competition, 2022 was held on November 24 to 27, 2022 Mr. Istiyak Ahmad won the Second place in the research paper writing competition for professionals. Read More ...
A comparative analysis of the old reassessment regime vis-à-vis the new reassessment regime
By Sukhsagar Syal, Advocate: The Padma Vibhushan N. A. Palkhivala Memorial National Moot Court (Virtual) Competition and research paper writing Competition, 2022 was held on November 24 to 27, 2022 Mr. Sukhsagar Syal won the first place in the research paper writing competition for professionals. Read More ...
THE MARRIED WOMEN’S PROPERTY ACT, 1874- PROVISION RELATED TO INSURANCE PROCEEDS
By FCS DEEPAK P. SINGH [Bsc.FCS, LLB, AIII, CRMP]: Dear Friends, As you are aware the importance of insurance in our life. Every person to some extent requires insurance to protect him and his family from financial loss in case injury, damage or destruction. Life insurance Policies /Term Insurance Policies are long term policies and benefit-based policies. Generally, we choose life insurance polices for… Read More ...
WHETHER PROVISIONS OF SECTION 234D APPLICABLE IN CASE EXCESS REFUND DUE TO ORDER OF CIT(A)
By FCS DEEPAK P. SINGH [Bsc.FCS, LLB, AIII, CRMP]: Dear Friends, The Hon'ble Bombay High Court held that provisions of Section 234D ( interest on excess refund) will not be applicable in case refund made on the basis of Order of CIT(A). The provisions are applicable only in case refund has been made on regular assessement i.e. under provisions of Sections 143(1) and 143(3)… Read More ...
WHETHER DEDUCTION UNDER SECTIONS 54 & 54F ARE AVAILABLE IN CASE OF REDEVELOPED BUILDING
By FCS Deepak P. SIngh[ B.Sc., LLB, FCS, AIII, CRMP]: Dear Freinds, The Delhi High Court cleared that capital gain can be invested in a redevelopment residential property having various floors and each floor can be considered as separate residential unit. Regards Read More ...
Impact of Hon. Supreme Court’s order in Checkmate Services Pvt. Ltd. vs. CIT, on existing ITAT Orders.
By CA Milind Wadhwani DISA(ICAI), FAFD(Cert.), CCCA(Cert.), Research (Ph.D.) Scholar Mobile +91 9826273333 Mail ID: - MILIND.WADHWANI20@GMAIL.COM: 1.That the order of Hon. Apex Court in Checkmate (supra) was pronounced on 12.10.2022. 2.That ITAT orders passed in favour of the Assessee prior to 12.10.2022, which were based on the correct position of law prevailing at that time shall sustain and Hon. Supreme Court’s ruling in Checkmate (supra) may not put adverse impact on… Read More ...
Provident fund dues are not the assets of the Corporate Debtor, and they have to be paid in full.
By FCS Deepak P. SIngh[ B.Sc., LLB, FCS, AIII, CRMP]: Dear Friends, The NCLAT Delhi Bench -in this case held that Provident Fund dues are not asset of the Corporate Debtor and hence it is to be paid in full. Regards Read More ...
25 Important Judgements of Hon’ble Shri Pramod Kumar, Vice-President, Income-tax Appellate Tribunal – Mumbai
By Shashi Bekal, : - Read More ...