Tax implications distribution of capital assets on the dissolution “or otherwise” of a firm, body of individuals or other association of persons

Measures for resolution of distressed companies

Addition made under section 68 based upon surmise and conjecture had to be deleted

Perquisite doesn’t include notional interest on loan taken by assessee from a company in which he was a director

Two Incentives for start-ups proposed in Union Budget – 2019

Landmark Judgment by Hon’Ble Gujarat High Court which concluded that 3B is not a return, hence there is no due date for availment of missed out credits.

Slum Sale: A Dynamic Provision

Penalty imposed under section 271FA for not filing of NIL AIR (SFT) & Landmark Judgment by Visakhapatnam ITAT

Conflicting issue: Presumptive scheme of taxation and deduction u/s 80EEB towards purchase of electric vehicle

Wrong Claim for TDS not to attract any Penalty

Disallowance under section 14A towards Expenditure against exempt income if no exempt dividend income earned by assessee

Incentive to National Pension System (NPS) subscribers

Exemption of interest income of a non-resident arising from borrowings by way of issue of Rupee Denominated Bonds referred to under section 194LC

Relaxation in conditions of special taxation regime for offshore funds

Non-Banking Finance Companies (NBFCs) are getting at par with bank – Section 43B & 43D to be amended

Plethora of Incentives to International Financial Services Centre (IFSC):

Supply of lodging service along with other services by boarding house to be treated as ‘mixed supplies

NRI status under scanner of Income Tax Department