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Ca Ajay Kumar Agrawal

Latest Posts by Ca Ajay Kumar Agrawal

Scope of Income Tax Search Assessment – A Tabular Form

August 19, 2024 3198 Views 0 comment Print

Discover the updated Income Tax assessment procedures for searches starting from September 2024, including tax rates, penalties, and timelines.

Mere name in panchnama cannot be treated as authorisation to conduct search

May 21, 2024 3852 Views 0 comment Print

Explore Section 153A of Income Tax Act, its implications, and judicial interpretations. Learn about search proceedings, panchnama, and assessment challenges.

Income Tax penalty amount not recoverable from legal representatives of accused

April 30, 2024 10068 Views 0 comment Print

The case of Beantkaur Avtarsingh Juneja versus ITO, Nagpur, has sparked significant debate regarding recoverability of income tax penalties from legal representatives of deceased individuals accused of tax offenses.

VSV Scheme Settlement and Section 263 Revision: Closure of Tax Disputes?

October 4, 2023 1476 Views 0 comment Print

Explore Gujarat High Court’s judgment on PCIT Vs Swatiben Biharilal Parekh case, examining VSV Scheme and Section 263 of Income Tax Act.

Maintainability of writ against section 263 revision power, while appeal before CIT(A) is pending

September 13, 2023 1935 Views 0 comment Print

Kerala High Court’s judgment on the maintainability of a writ petition against IT Act Section 263 during the pendency of an appeal before CIT(Appeals).

Case Laws cases related to Section 276C – Default in Payment of TDS

March 2, 2023 7230 Views 0 comment Print

Understanding the consequences of defaulting on TDS payments under Section 276C. Learn about the legal implications and potential punishments.

Scope of section 143(1)(a) for delayed deposit of employees’ contributions for pre amended period

January 2, 2023 3213 Views 0 comment Print

Understand the scope of section 143(1)(a) for delayed deposit of PF/ESIC contributions under ITAT Mumbai-P.R. Packaging Service v ACIT (Mum.)(Trib.) (ITA No. 2376/Mum/2022),

Late Fee interest under section 234E of Income Tax Act –  Recent Case Laws

December 20, 2022 18036 Views 0 comment Print

Karnataka High Court in the case of Fatheraj Singhvi vs. Union of India , WRIT APPEAL NOS.2663-2674/2015(T-IT)- dated 26/08/2016  held that  that late filing fee levied u/s 234E of the Act while processing the TDS statements was ultra vires to section 200A of the Act

Disallowance towards employees’ contribution towards ESI & PF – Case Laws

December 21, 2021 21921 Views 0 comment Print

Article contains recent 29 Judgment on the issue of Disallowance towards employees’ contribution towards ESI and  PF for failure to pay the same within the prescribed due date under the relevant Statute. Sl no Case Reference Issue Decision  – Summarised  1 Jagmohan Singh Vs DCIT (ITAT Chandigarh), Appeal Number : ITA Nos. 185 & 193/Chd/2021, […]

LTCG on compulsory acquisition | Taxability Event & applicability of RFCTLARR Act 2013

June 16, 2021 11220 Views 0 comment Print

Jagdish Arora Vs ITO (ITAT Agra) Long Term Capital Gain on  compulsory acquisition –  Taxability Event –   and applicability of RFCTLARR Act 2013 –  Whether the compensation received  on account of Compulsory Acquisition by Government  is   exempt  under provision of Section 96 of RFCTLRR Act 2013 – if the  land acquired prior to applicability of […]

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