An Analysis of Section 45(4) as amended by the Finance Act – 2021 on reconstitution of Partnership Firm
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An Analysis of Section 45(4) as amended by the Finance Act – 2021 on reconstitution of Partnership Firm …
Month: April 2021
Entry of Rs. 12/- or Rs. 330/- in the bank account and death due to Covid
Entry of Rs. 12/- or Rs. 330/- in the bank account and death due to Covid If someone…
Unsigned show cause notice issued by the AO cannot be held as valid even if the office copy of the notice is duly signed –
Unsigned show cause notice issued by the AO cannot be held as valid even if the office copy of the…
Reassessment proceeding need ot be quashed if there is Non disposal of objections prior to issuance of the impugned Show Cause Notice (SCN)
Reassessment proceeding need ot be quashed if there is Non disposal of objections prior to issuance of the impugned Show…
Chartered Accountants Association, Surat has represented to Nirmala Sitharaman for Granting of Breathing Space for Compliance by Stakeholders.
Chartered Accountants Association, Surat has represented to Nirmala Sitharaman for Granting of Breathing Space for Compliance by Stakeholders. …
Dear CBDT, Please do something. It’s an harassment to the taxpayers as there is trouble while Login at the Income Tax Portal since last 2 days
Dear CBDT, Please do something. It’s an harassment to the taxpayers as there is trouble while Login at the Income…
No Capital Gain if development got cancelled and possession taken back
No Capital Gain if development got cancelled and possession taken back Santosh Kumar Subbai v. ITO (2020)…
Not hypothetical income, but Its only real income can be taxed under Income Tax Act
Not hypothetical income, but Its only real income can be taxed under Income Tax Act There are…
Interesting Judgment: Sale deed done one year prior to capital gain but possession by the builder was handed over within one year -Validity of Capital gain exemption u/s 54
Interesting Judgment: Sale deed done one year prior to capital gain but possession by the builder was handed over within…
Where transaction is found to be a bogus transaction on the basis of subsequent information, it cannot be said to be a disclosure of ‘full’ and ‘true’ facts: Reassessment by AO justified
Where transaction is found to be a bogus transaction on the basis of subsequent information, it cannot be said to be a…
Courts were expected to ensure that all such legal grounds available to the parties were adjudicated before the proper forum and only after exhausting the statutory remedies, writ petitions were to be entertained
Courts were expected to ensure that all such legal grounds available to the parties were adjudicated before the proper forum…
CBDT Notification regarding procedure for registration of fund/ trust/charitable institutions
CBDT Notification regarding procedure for registration of fund/ trust/charitable institutions W.e.f. 01/04/2021, all institutions, funds etc covered under…
How to link Aadhaar number with PAN using e-Filing portal?
How to link Aadhaar number with PAN using e-Filing portal? PAN linking with aadhaar is mandatory failing which…
Tax planning by utilising Basic exemption limit against Long Term Capital gain (LTCG) on sale of shares
Tax planning by utilising Basic exemption limit against Long Term Capital gain (LTCG) on sale of shares …
An Analysis of Section 9B- Dissolution or Reconstitution of Partnership Firm
An Analysis of Section 9B- Dissolution or Reconstitution of Partnership Firm While presenting the budget -2021, the…
No penalty for undisclosed income if it is not mandatory to fill details of assets & liabilities in ITR
No penalty for undisclosed income if it is not mandatory to fill details of assets & liabilities in ITR Shiv…
CBIC weekly Newsletter Dated 26/04/2021
CBIC weekly Newsletter Dated 26/04/2021 Government of India Ministry of Finance Department of Revenue Central Board…
Intimation by police do not confer jurisdiction on AO to issue search warrant for any future contingency: HC
Intimation by police do not confer jurisdiction on AO to issue search warrant for any future contingency: HC Short Overview…
