Income Tax

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August 10, 2023

AO Can’t Reference Only One of Two Available Guideline Values for the Value Property | HC

Case Details: R. Rajasekaran v. … Continue reading “AO Can’t Reference Only One of Two Available Guideline Values for the Value Property | HC”

Blog, News, Income Tax

August 9, 2023

Cost of Acquisition of Shares Converted from FCCBs to be Computed as per FCCB Scheme 1993, not u/s 49(2A) | SC

Case Details: Commissioner of Income-tax … Continue reading “Cost of Acquisition of Shares Converted from FCCBs to be Computed as per FCCB Scheme 1993, not u/s 49(2A) | SC”

News, Blog, Income Tax

September 14, 2026

[Opinion] Whether the Deductee Should Get the Credit of TDS Even Though Deductor Did Not Deposit TDS with Govt?

CA Mukesh Kohli – [2023] … Continue reading “[Opinion] Whether the Deductee Should Get the Credit of TDS Even Though Deductor Did Not Deposit TDS with Govt?”

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August 8, 2023

Non-issuance of Notice u/s 143(2) is an Incurable Defect | ITAT Quashes Reassessment u/s 148

Case Details: Major Suresh Yadav … Continue reading “Non-issuance of Notice u/s 143(2) is an Incurable Defect | ITAT Quashes Reassessment u/s 148”

Blog, News, Income Tax

August 7, 2023

CBDT Issues Clarification on Scrutiny Guidelines on Transfer of Cases to Central Charges for Non-search Persons

Notification No. 225/66/2023, dated 03-08-2023 … Continue reading “CBDT Issues Clarification on Scrutiny Guidelines on Transfer of Cases to Central Charges for Non-search Persons”

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November 27, 2023

[Opinion] Office or Factory Rooftops? Solar Plants Face The Heat

Meenakshi Subramaniam – [2023] 153 … Continue reading “[Opinion] Office or Factory Rooftops? Solar Plants Face The Heat”

News, Blog, Income Tax

August 5, 2023

No Penalty for Misreporting of Income if Additions is Made Due to Deeming Fiction of Sec. 43CA/56(2)(x) | ITAT

Case Details: Alrameez Construction (P.) … Continue reading “No Penalty for Misreporting of Income if Additions is Made Due to Deeming Fiction of Sec. 43CA/56(2)(x) | ITAT”

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August 4, 2023

[Opinion] Analysis of Section 14A of the Income-tax Act

Adv. D.C. Agrawal & CA … Continue reading “[Opinion] Analysis of Section 14A of the Income-tax Act”

Blog, News, Income Tax

August 3, 2023

No Sec. 194-I TDS on Lease Rental Received by Unit of an IFSC Claiming Deduction u/s 80LA | CBDT

Notification No. 57 /2023, dated … Continue reading “No Sec. 194-I TDS on Lease Rental Received by Unit of an IFSC Claiming Deduction u/s 80LA | CBDT”

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August 3, 2023

CBDT Notifies Form 3AF to be Furnished by Assessee Claiming Deduction u/s 35D

Notification No. 54/2023, dated 01-08-2023 … Continue reading “CBDT Notifies Form 3AF to be Furnished by Assessee Claiming Deduction u/s 35D”