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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 ...
Article on Deduction of Business Expenditure
By Advocate Basant: Adani Gas- Looks at good level for long. Retest of C & H Breakout with decreasing volume followed by Bullish candle.Stock outperforming Benchmark index. View invalid below 168 on closing basis. Expert view? Read More ...