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Admissibility Of Electronic Evidences – Income Tax Proceedings
By CA Rohan Sogani : CA Rohan Sogani has dealt with the important issue whether electronic data/information found in hard disks, pen drives, etc is admissible as evidence for the Income-tax Department to make additions and disallowances. The ld. author has explained the law in the context of the Income-tax Act, 1961, the Information Technology Act, 2000 and the Evidence… Read More ...
Education Cess as a deduction – certain deceptive facets
By Advocate Fenil Bhatt: Much water has flown under the bridge in relation to allowability of education cess as a deduction. We have the benefit of two High Court decisions elucidating as to why education cess can be claimed as a deduction, being the recent decision of the Bombay High Court in the case of Sesa Goa Ltd. vs.… Read More ...
SUMMARY OF KEY FINDINGS AND RECOMMENDATIONS IN THE CAG’S PERFORMANCE AUDIT REPORT ON INCOME TAX SEARCH AND SEIZURE ASSESSMENTS (Report No.14 of 2020)
By CA Mohit Gupta: Search and Seizure is a very powerful tool available with the Income Tax Department to unearth any concealed income or valuables and to check the tendencies of tax evasion thereby mitigating the generation of black money. Authority and power to conduct search and seizure operations is strident and caustic power authorized by law to be… Read More ...
Mutuality under The Income Tax Act – Origin & Development
By Rahul Agarwal & Rishabh Srivastava: This paper seeks to explore the various constituents of the doctrine of mutuality in the context of income tax law. Source: AIFTP Journal September 2020 Read More ...
Scheme For Faceless Assessments And Appeals – Analysis Thereof
By Advocate V. P. Gupta: Advocate V. P. Gupta has explained the scheme of faceless assessments and appeals in a precise manner. He has compared the provisions of the scheme with that prevalent in the USA and pinpointed the advantages and benefits to taxpayers. The ld. author has identified a few issues where clarifications from the Government is desired. He… Read More ...
Demystifying Applicability Of Tax Audit u/s 44AB Of The Income-tax Act, 1961
By CA Rajat Power: CA Rajat Power has pointed out that section 44AB of the income-tax Act, 1961, which provides for tax audit of certain taxpayers, has been amended in the recent past in order to relax the compliance burden on small taxpayers. However, while these amendments are well-intentioned, they have increased confusion amongst taxpayers. The Ld. author has… Read More ...
Admissibility Of Electronic Evidences – Income Tax Proceedings
By CA Rohan Sogani: CA Rohan Sogani has dealt with the important issue whether electronic data/information found in hard disks, pen drives, etc is admissible as evidence for the Income-tax Department to make additions and disallowances. The ld. author has explained the law in the context of the Income-tax Act, 1961, the Information Technology Act, 2000 and the Evidence… Read More ...
Anatomization Of The Provisions Of Section 153C Of The Income-tax Act, 1961
By CA Rohit Kapoor: CA Rohit Kapoor has conducted a detailed study of section 153C and allied provisions of the Income-tax Act, 1961 which deal with search assessments. He has identified all the specific controversies that arise and answered them with clarity with reference to the statutory provisions and judicial precedents. A pdf copy of the article is available… Read More ...
The Art Of Advocacy By Senior Advocate Kapil Sibal
By Advocate Snehal: Lecture on Art of Advocacy by Rajya Sabha MP and Senior Advocate Kapil Sibal (SOL, Manipal University Jaipur and Excellence, April 28, 2020) Rajya Sabha MP and Senior Advocate Kapil Sibal delivered a lecture, titled the ‘Art of Advocacy’ on April 28th 2020. This was organized by School of Law, Manipal University Jaipur. He started… Read More ...
Scheme For Faceless Assessments And Appeals – Analysis Thereof
By CA Narendra Modi: Advocate V. P. Gupta has explained the scheme of faceless assessments and appeals in a precise manner. He has compared the provisions of the scheme with that prevalent in the USA and pinpointed the advantages and benefits to taxpayers. The ld. author has identified a few issues where clarifications from the Government is desired. He… Read More ...