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Payment to Micro or Small Enterprises – Applicability of section 43B(h) – Part I
By CA. Pankaj Agrwal: Clause (h) has been inserted in section 43B which is effective from AY 2024-25 and will have a big impact on computation of Income and also affect the audit of accounts. An effort is made to analyse the provisions of the amendment in frequently asked question format. Relevant provisions of MSMED Act has also been… Read More ...
Amendment section 43B(h) of the Income-tax Act, 1961
By CA Deepak Jain: Introduction of a New Provision: Disallowance of Expenses on Delayed Payments to the Micro or Small Enterprises under Section 43B(h) of the Income-tax Act, 1961 - Applicable from the Financial Year 2023-24 Read More ...
“Role of ITAT in contemporary times and the way forward”- Hon’ble Justice (Retd) S.C. S.C. Dharmadhikari, Former Judge Bombay High Court
By Hon’ble Justice (Retd) S.C. S.C. Dharmadhikari, Former Judge Bombay High Court : The Hon’ble Justice (Retd) S.C. Dharmadhikari, Former Judge Bombay High Court was the Chief Guest on the occasion of Income-tax Appellate Tribunal Foundation Day Celebration on 25th January 2024 at Court Room No. 1 Mumbai. Hon'ble Justice spoke on the Role of ITAT in contemporary times and the way forward. Read More ...
43B(h) Explained Briefly
By CA Anilkumar Shah: Sec. 43B(h) is inserted by Finance Act 2023 and made effective from AY 2024-25. The nuances and issues arising out of the same are bothering many. The author has explained the relevant provisions briefly covering all the frequently asked questions. Read More ...
Submission of Pre-Budget Memorandum in response to Union Budget, 2024’ by The Income Tax Bar, Jalandhar (CA.Jatinder Bhatia, President) Contact No:- 98142-18476
By The Income Tax Bar, Jalandhar: Submission of Pre-Budget Memorandum in response to Union Budget, 2024’ by the Income Tax Bar, Jalandhar. CA.Jatinder Bhatia (President) Adv.Sameer Bhatia (Member, Academic Committee, Income Tax Bar, Jalandhar) (Adv.Gulshan Kataria) (Secretary) Read More ...
A Journey Down Memory Lane – 50 years of practice
By P. N. Shah, Chartered Accountant: Shri P.N. Shah left for his heavenly abode on November 15, 2023. The Editorial Board is publishing the interview of Shri P.N. Shah as Tribute and the confidence that his interview will inspire many young professionals to follow value and ethics followed by Shri P.N. Shah. On November 11, 2003, during the silver Jubilee celebration… Read More ...
Role of Professionals in Tax Practice
By P. N. Shah, Chartered Accountant: Shri P.N. Shah left for his heavenly abode on November 15, 2023. As a Tribute the Editorial Board is publishing the Article of Shri P.N. Shah on the subject "Role of Professionals in Tax Practice" originally published by the Chamber of Tax Consultants in their Income Tax Review, Titled "Vision 2000 : Tax Laws and… Read More ...
GST: A good & simple tax – Controversial issues and possible solutions.
By Devshree Dangi: This Article won the Third Place (tie) in the Nani Palikhivala Research Paper Competition (Professionals), 2023 Read More ...
GST: A good & simple tax – Controversial issues and possible solutions
By Arjun Gupta Advocate, Bombay High Court: This Article won the Third Place (tie) in the Nani Palkhivala Research Paper Competition (Professionals), 2023 Read More ...
THE INCOME-TAX RENAISSANCE: EMBRACING TECHNOLOGY FOR WIDENING INCOME-TAX BASE
By Ishita Singh & Sahastranshu Pandey: This Article won the Third Place in the Nani Palikhivala Research Paper Competition (Student's), 2023 Read More ...