- Discard Form 10F (eform) requirement for unhindered foreign payments
- Auditors under Sterner lens
- Gatecrashing residential premises in the garb of survey- when warranted
- Slip up in Proviso to Section 201(1) and Form 26A
- Bar on direct demand against Deductee – Jus in re
- Righteousness of Section 194R Guidelines
- Quantifying escaped income is a prerequisite in Section 148A process
- Would Non Resident escape precedent set by SC after bypassing High Court directions
- Does section 28 amendment overrule Landmark Mahindra and Mahindra case ruling of Supreme Court – the obscure fact
- Budget 2023: Interest free borrowing transactions now taxable- windfall for Department
- Are the Income Tax guidelines and charter playing favorites- the unsolved question!!
- Case for amendment of rule 46A
- Section 148A reforms
- India’s Growth Story: Towards USD 5 Trillion Economy and AchievingSustainable Development Goals
- Pro-Operative Expenses – Whether allowable or not ?
- IDS BONANZA
- BUDGET TWENTY THIRTEEN EXPLORATION —CHIDAMBARAM’S 8TH ; INDIA’S 82ND
- Updated return algorithm
- Long story of short TDS and its implications
- Case of Economic Hardship and Waiver of Interest
- A Classic example of Perversity
- Assessment proceedings – Revised computation without revised ITR- Pragmatic View versus Technical Considerations
- Withdrawal of claim by letter- Not a case of revised return- Amitabh Bachchan Case fallout
- Hard hitting advisory on TDS non-compliance- Reliance case judgment- Penalty and prosecution absolute
- Whether repayments of housing loan qualify for deduction u/s 80C prior to obtaining possession?
- S.54EC amendment- Removal of Ambiguity- Bad News or Good News
- SEZ Income Deduction u/s 10AA- Not So Controversial
- 2G Spectrum allotment –Presumptive loss of 176,645 crore (US$33.56 billion)??- 2/2/12 Supreme Court ruling a boon for revenue
- Business autonomy at crossroads
- Deduction of Tax at Source- CA Certificate – Whether a safeguard against penalty?
- Demonetization, Remonitization, Digitization and Now Cash Curbs
- TDS Mismatches- Section 199 Prodigy disturbing in nature
- Safeguards to notice u/s 148
- Direct Tax Code Curtain Raiser- Transfer Redefined- Ugly Definition
- Direct Tax Code Curtain Raiser- GAAR will backfire
- Direct Taxes Code- Curtain Raiser- Overseas services made taxable in all cases
- Direct Tax Code – Curtain Raiser
- Compendium of Settled Legal Position
- Compendium of Settled Legal Position
- Joint ownership of residential house
- Wrangle over capital and revenue expenditure
- Vodafone verdict dictate an opportunity for the India
- Vodafone ruling- win-win for assessee and revenue- Revenue has every reason to cheer as well
- Going concern basis of reporting in a Start-up Enterprise
- Transfer PricingRewind 2013
- Bombay- Vodafone India Services Pvt. Ltd. – 359ITR133
- Tax Due Diligence
- Substantial expansion by units set up in the State of Himachal Pradesh or the State of Uttaranchal- substantial advantage bestowed by SC
- Search and Survey
- Capital gains transaction planning
- Golden rules of taxation
- Rate change in taxation of Royalty/Fees for Technical Services (FTS) is truly Unfair and Illegitimate – Unnecessary amendment in s. 115A- Time to reduce rates in the treaty and renegotiate them boldly
- Whether it is fair to revise an assessment in a mechanical manner for lack of enquiry by the AO in the absence of any clear mandate in the Act?
- MAT assessments for A Y 2001-02 and 2002-03- interest charged u/s 234B/C may be reclaimed- Retrospective amendment cannot place such burden