These articles are uploaded by our esteemed readers. If you would like to publish an article on any legal topic, please use this form to upload it
THE ROLE OF DIGITALIZATION IN WIDENING THE INCOME-TAX BASE
By Kavya Shukla and Ayushi Singh: This Article won the Second Place in the Nani Palikhivala Research Paper Competition (Student's), 2023 Read More ...
Learning from the Legacy: Tax treatment of Charitable Activities under GST
By Parthiv Joshi: This Article won the First Place in the Nani Palikhivala Research Paper Competition (Sutdent's), 2023 Read More ...
GST: A good and simple tax – controversial issues and possible solutions
By Keerthana S, LL.M. (Taxation Law) : This Article won the Second Place in the Nani Palikhivala Research Paper Competition (Professionals), 2023 Read More ...
GIFT CITY : HITS AND MISSES (DIRECT AND INDIRECT TAXATION ASPECTS)
By Ashwini Nag & Kanika Jain: This Article won the First Place in the Nani Palikhivala Research Paper Competition (Professionals), 2023 Read More ...
Expectations of the Bar from Young Professionals
By Dr. K. Shivaram, Senior Advocate: Introduction : Bombay Chartered Accountants’ Society, The Chamber of Tax Consultants, and the Western India Regional Council of ICAI have organised a two-day seminar on 3rd and 4th November 2023 on the subject of “Art of Representation before Appellate Authorities”. Read More ...
ITAT: Figures of Institution, Disposal and Pendency of Appeals as on 01.10.2023
By admin: The total number of appeals pending in the ITAT as of 01.10.2023 is 33262 (of which 2857 are SMC). The largest pendency is in Delhi (9119) followed by Mumbai (4785), Ahmedabad (2575) and Chennai (1585). Read More ...
Taxation of ESOP/ESOP Trusts under the Income-tax Act, 1961
By Arjun Gupta, Advocate Bombay High Court: The article deals with the SEBI Regulations, provisions under the Income-tax Act, 1961 and a few important judgments of the Supreme Court and other fora on taxation of ESOP's. Read More ...
CHECKMATED II: THE GRAVY TRAIN OF NR WIRES
By ANADI VARMA: EXECUTIVE SUMMARY The decision in CHECKMATE SERVICES P. LTD. [2022] 448 ITR 518 (SC)passed on October 12, 2022 held that payment towards employee's contribution to provident fund after the due date prescribed under the relevant statute is not allowable as deduction under section 36(1)(va) of the Act.The IT department filed a cache of MAs before… Read More ...
CHECKMATED.THE BANDWAGON EFFECT
By ANADI VARMA: (An essay into the rectification petitions to give effect to PF ruling retrospectively.) The present essay is on the issue of rectifying alleged ‘’mistakes apparent from record’’ u/s 254(2) and u/s 154 in wake of Checkmate ruling on s 36(1)(va) primarily in Tribunals across the country.The process and the result are misapplication of law and… Read More ...
Representation in connection with extension of filing/uploading of Form No.10B/10BB for the assessment year 2023-24 – Regarding
By Income Tax Bar, Jalandhar (CA.Jatinder Bhatia, President), (Advocate.Sameer Bhatia, Member (Academic Committee), Advocate.Gulshan, Secretary.: Representation in connection with extension of filing/uploading of Form No.10B/10BB for the assessment year 2023-24 - Regarding Income Tax Bar, Jalandhar. Read More ...