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Arjun Gupta

Latest Posts by Arjun Gupta

Refunds under GST: Analysis of relevant provisions & important judgments

September 14, 2023 2760 Views 0 comment Print

Explore GST refund provisions, fraudulent refund schemes, and legal battles. An in-depth analysis of relevant cases and the refund process.

Brief history of income tax in India & notes on Section 1 of Income-tax Act, 1961

September 7, 2022 29787 Views 0 comment Print

The first Income-tax Act in India was introduced in 1860 on account of financial stress owing to the mutiny of 1857 and was to be in force for a period of 5 years. The concept of the aggregate income from all sources was not material except for determining the minimum taxable limit.

Analysis of charging provision under CGST Act, 2017

July 9, 2022 2253 Views 0 comment Print

Section 9 of the CGST Act is the charging section. As per this section, there shall be levied a tax called the Central Goods and Services Tax on all intra-State supplies of goods or services or both

10 Income tax Act Provisions You must know

April 19, 2022 35892 Views 2 comments Print

Discover the lesser-known provisions of the Income Tax Act and enhance your understanding of income tax law.

Reopening of Assessments after 4 Years -Section 148 -Income Tax Act – Special Considerations

November 21, 2019 5925 Views 0 comment Print

The reopening of an assessment is carried out by the Assessing Officer by first issuing a notice under Section 148 of the Income Tax Act, 1961 (the Act) and thereafter proceeding to make a reassessment order under Section 147 of the Act. Yet, in certain circumstances, the assessee is advised or he decides to challenge […]

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