Income Tax

Blog, Income Tax, News

April 30, 2022

Effect of Non-obstante Clause- till what extent overriding? – A Case Law Analysis

Madhvi Desai – [2022] 137 … Continue reading “Effect of Non-obstante Clause- till what extent overriding? – A Case Law Analysis”

Blog, Income Tax, News

April 29, 2022

CBDT notifies countries with ‘Original Fund’ eligible for Sec. 47 (viiac)/(viiad) exemption

Notification no. 46/2022, dated 27-04-2022 … Continue reading “CBDT notifies countries with ‘Original Fund’ eligible for Sec. 47 (viiac)/(viiad) exemption”

Blog, Income Tax

April 29, 2022

Amendments relating to Slump Sale & Goodwill | Finance Act 2022

Table of Contents Curative amendment … Continue reading “Amendments relating to Slump Sale & Goodwill | Finance Act 2022”

Blog, Income Tax

May 20, 2022

Faceless Assessment: Denial of Foreign Tax Credit | Practical Case Study

Checkout Taxmann’s Faceless Assessment Appeals … Continue reading “Faceless Assessment: Denial of Foreign Tax Credit | Practical Case Study”

Blog, Income Tax

May 10, 2022

What is a Capital Asset for Capital Gains Tax with Case Laws

Table of Content Scheme of … Continue reading “What is a Capital Asset for Capital Gains Tax with Case Laws”

Blog, Income Tax

April 29, 2022

Tax Deducted at Source (TDS): Section 194Q | Comprehensive Primer

Table of Content Scope and … Continue reading “Tax Deducted at Source (TDS): Section 194Q | Comprehensive Primer”

Blog, Income Tax, News

April 28, 2022

Reassessment justified as huge cash was deposited against PAN of assessee being non-filer of ITR: HC

Case Details: Farmacia Molio v. … Continue reading “Reassessment justified as huge cash was deposited against PAN of assessee being non-filer of ITR: HC”

Blog, Income Tax, News

April 28, 2022

Cash loan over Rs. 20,000 from family members to meet business exigencies acceptable: ITAT

Case Details: Balwan Singh v. … Continue reading “Cash loan over Rs. 20,000 from family members to meet business exigencies acceptable: ITAT”

Blog, Income Tax

June 16, 2022

Cryptocurrency/Virtual Digital Assets Tax in India

Table of Content New Section … Continue reading “Cryptocurrency/Virtual Digital Assets Tax in India”

Blog, Income Tax, News

May 10, 2022

Section 148B inserted by Finance Act 2022 – a still born provision!

Dr. Hemant O. Sharma, Hardayal … Continue reading “Section 148B inserted by Finance Act 2022 – a still born provision!”