Search and seizure: Statement under section 132(4) vs. Evidentiary value

Agricultural land transferred under JDA if Intention of assessee was to carry on agricultural operations: Business income or Capital gains?

Validity of Claim of short-term capital loss on depreciable asset on demolition of building without effecting transfer under section 50(2)

Leasehold Rights not liable for taxation on Notional basis under section 50C

Taxation of amount received from Unit Linked Insurance Policy (ULIP)

Now, Random scrutiny of Corporate filing by MCA

Union Budget – 2021: Uncharitable to the Charitable Trust

Guidance Note on filing of ITR 7

Dissolution & Reconstitution of a partnership Firm: Section 45(4) revised, section 45(4A) introduced:

TDS on purchase of Goods: All Trial & Error at the cost of the Taxpayers

Charitable trust: Denial of accumulation u/s 11(2) on account of non-filing of Form No. 10 before due date of filing of return of income if Assessee filed it during assessment proceedings

Deduction under section 80P(2)(a)(i): Denial in the hands of primary agricultural credit societies on the ground of negligible agricultural credits given by assessee’s

No Addition under section 68 if Assessee is not maintaining books of account and his case covered by under 44AD

Charitable trust: Admissibility of excess expenditure of earlier year against income of future assessment year

Union Budget 2021: Now, return has to be filed before 31st December

Gift made by assessee-company to other corporate entities where AO alleged existence of family settlement and taxed market value of shares gifted as business income

Short Overview of the Direct Tax Proposal in Finance Bill 2021

Classification of service & Rate of Tax on Tour services provided without provision of accommodation