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TDS CREDIT AND SECTION 199 rw RULE 37BA
By CA Anilkumar Shah: The CPC is blatantly disallowing the TDS credit citing Rule 37BA and many assessees are pushed to unwarranted litigation in the process. In fact, for want of clear instructions from CBDT, this en-masse disallowing TDS credit is going on. The article summarises the analysis as pronounced in various judgments and orders and shows that the… Read More ...
Reported case laws of Honourable Mr. Justice M. S. Sonak, Bombay, High Court.
By Ms. Neelam Jadhav, Advocate, : Reported case laws of Honourable Mr. Justice M. S. Sonak, Bombay, High Court. Read More ...
What Every Flat Owner Must Know About Redevelopment
By Vivek N. Chavda, Advocate Gujarat : Redevelopment has emerged as a significant trend in urban real estate, particularly for aging cooperative housing societies. Read More ...
Tie Breaker Rule – Analysis thereof for determination of Residential status of an Individual Centre of Vital Interest
By CA A K Srivastava: Article 4 of the Double Taxation Avoidance Agreement (DTAA) contains provisions for determination of Residential Status. This Article of DTAA Read More ...
FROM JURISDICTIONAL TO FACELESS: NAVIGATING THE CHANGING LANDSCAPES OF INCOME TAX ASSESSMENTS
By Sandeep Goyal Advocate & Sameesh Bassi Advocate: The Old Regime – Before Amendments were introduced by Finance Act 2021- Read More ...
NOTE ON SUPREME COURT RULING IN RAJEEV BANSAL
By Shri Samir N. Divatia Advocate: Hon’ble Supreme Court has recently delivered its 100+ pages verdict on 03.10.2024 in the case of UOI v. Rajeev Bansal [2024] 167 taxmann.com 70 / 301 Taxman 238 (SC) Read More ...
Legal principles surrounding service of notice on a non-existing entity
By Arjun Gupta Advocate, Bombay High Court, Senior standing counsel, Income-tax Department: The issue of notices issued in the name of a non-existing entity is mired in controversy and a clinical examination of the same has been attempted in this article. Read More ...
Legal conundrums in the wake of the Supreme Court decisions in Ashish Agarwal & Rajeev Bansal
By Arjun Gupta Advocate, Bombay High Court Senior Standing Counsel, Department of Revenue: The two judgments of the Hon'ble Apex Court have still not conclusively resolved every aspect of the controversies surrounding reassessment. Read More ...
Lady Justice never wore a blindfold when it came to Tax Jurisprudence in India
By Aditya Ajgaonkar, Advocate: Lady Justice never wore a blindfold when it came to Tax Jurisprudence in India Read More ...
The Direct Tax Vivad Se Vishwas Scheme, 2024 – FAQs issued by CBDT
By Dinkle Hariya, Advocate: The Direct Tax Vivad Se Vishwas Scheme, 2024 – FAQs issued by CBDT Read More ...