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#41
Great :)
#42
Discussion / Three legal issues answered
Last post by subash agarwal - May 10, 2020, 05:06:43 PM
FROM MY ARCHIVES-ITAT, KOLKATA UNREPORTED DECISIONS ( Part 5)

https://subashagarwal.blogspot.com/search/label/FROM%20MY%20ARCHIVES-%20USEFUL%20ITAT

Three legal issues answered -

1)Whether where genuineness of payments made to the party is not doubted by the Revenue, the provisions of section 40A(3) could be made applicable ?

2)Whether stamp duty and registration charges paid on acquiring leasehold premises for showrooms are allowable as revenue expenditure ?

3)Whether depreciation of scanner and router is to be charged at the reate applicable to computers i.e @60% .

#43
Ten tax issues on which CBDT concedes that their officers are wrong!
( Part I)

https://subashagarwal.blogspot.com/search/label/Article
#44
Discussion / Best Criminal Lawyer in Delhi ...
Last post by DeepakSharma00 - May 07, 2020, 06:10:14 PM
Deepak Sharma is one of the professionals who almost win all the cases. SO, if you are in Delhi and your case is complicated and pending from last many years then come in contact with Deepak Sharma. He is one of the Best Criminal Lawyer in Delhi High Court
#45
https://subashagarwal.blogspot.com/search/label/FROM%20MY%20ARCHIVES-%20USEFUL%20ITAT             

Visit the link above to find answer to the following queries-       
                                                                                         

a) Can the view taken by the AO  be considered to be erroneous when the AO had failed to make inquiries during assessment proceedings though the issues raised by the CIT during sec 263 proceedings are covered by  the decision of the Supreme Court ?

b) Where the AO found that books of account were not properly maintained, can he make pin pointed additions u/s 68/69 etc and not reject books  to avoid making a lower estimated G.P addition ?

c) Can the  assessee being a body corporate claim establishment expenses despite having no business activity ?

d) Where the assessee has not offered capital gains to tax in the year of signing of agreement to sale , can the same be charged to tax in the year of registration of sale deed
#46
Discussion / Four important legal queries a...
Last post by subash agarwal - April 29, 2020, 09:28:20 PM
https://subashagarwal.blogspot.com/search/label/FROM%20MY%20ARCHIVES-%20USEFUL%20ITAT             

Visit the link above to find answer to the following queries-       
                                                                                         

a) Can the view taken by the AO  be considered to be erroneous when the AO had failed to make inquiries during assessment proceedings though the issues raised by the CIT during sec 263 proceedings are covered by  the decision of the Supreme Court ?

b) Where the AO found that books of account were not properly maintained, can he make pin pointed additions u/s 68/69 etc and not reject books  to avoid making a lower estimated G.P addition ?

c) Can the  assessee being a body corporate claim establishment expenses despite having no business activity ?

d) Where the assessee has not offered capital gains to tax in the year of signing of agreement to sale , can the same be charged to tax in the year of registration of sale deed ?
#47
Discussion / Ten escape routes from the mis...
Last post by subash agarwal - April 27, 2020, 09:51:05 PM
https://subashagarwal.blogspot.com/search/label/Sec.14A%20r.w%20Rule%208D

Ten escape routes from the mischief of sec 14A r.w Rule 8D ( Part II )

Second and concluding part of the write up providing ready reference to the relevant and latest case-laws on the subject
#48
Discussion / Ten escape routes from the mis...
Last post by subash agarwal - April 26, 2020, 11:28:43 PM
https://subashagarwal.blogspot.com/search/label/Sec.14A%20r.w%20Rule%208D

Ten escape routes from the mischief of sec 14A r.w Rule 8D ( Part I )


This write up  in two partes will provide ready reference to the relevant and latest case-laws on the subject
#49
Discussion / Recent unreported useful ITAT ...
Last post by subash agarwal - April 25, 2020, 12:15:50 AM
#50
Discussion / Re: Income tax question? How i...
Last post by sai prasad - April 06, 2020, 11:30:43 AM
the statutory obligation cast u/s 139(1) on any one earning income exceeding taxable minimum has to file return of income.if one fails he runs the risk. if he files he can plan the matters. it is not the department which has to keep track but  the  person who earns taxable income  to comply with the legal provisions otherwise face the consequences.