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CA Vijayakumar Shetty
CA Vijayakumar Shetty 's Profile
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduadte from St Aloysius College, Mangalore .
Member Since:
17 Feb 2018
Total Posts:
43
Qualification:
CA in Practice
Location:
Mangalore, Karnataka, India
Company:
Shetty & Co, Chartered Accountants, Mangalore
Designation:
Senior Partner
Website:
Education
B.Com.,F.C.A.
CA Vijayakumar Shetty 's Posts
1.
Law Doesn’t Mandate establishment of Nexus Between Interest-Free Funds & Exempt Income Investments by assessee
276 Views |
0 comment
| Published:
30 Oct 2023
| Posted Under:
Income Tax
|
Judiciary
2.
Reassessment proceedings against struck off company invalid unless revived u/s 252 of Companies Act
723 Views |
0 comment
| Published:
12 Oct 2023
| Posted Under:
Income Tax
|
Articles
3.
Payments to doctors by a hospital- Salary or Professional charges
4,449 Views |
0 comment
| Published:
11 Oct 2023
| Posted Under:
Income Tax
|
Judiciary
4.
When freight charges were part and parcel of purchase of goods, TDS u/s 194C will not apply
4,428 Views |
1 comment
| Published:
28 Sep 2023
| Posted Under:
Income Tax
|
Judiciary
5.
Reassessment proceeding void if based on Change of Opinion Without New Evidence
828 Views |
0 comment
| Published:
21 Sep 2023
| Posted Under:
Income Tax
|
Judiciary
6.
Exemption u/s 54 Cannot Be Denied for Non-Compliance with 54(2)
1,080 Views |
0 comment
| Published:
21 Sep 2023
| Posted Under:
Income Tax
|
Judiciary
7.
It is Inappropriate for AO to Demand Evidence of Non-occurrence of an event
555 Views |
0 comment
| Published:
21 Sep 2023
| Posted Under:
Income Tax
|
Judiciary
8.
Section 271D Penalty for Technical Violation of Section 269SS not sustainable
840 Views |
0 comment
| Published:
15 Sep 2023
| Posted Under:
Income Tax
|
Judiciary
9.
Section 40A(3) Terms Not Absolute; Rule 6DD Circumstances Not Exhaustive
1,815 Views |
0 comment
| Published:
09 Sep 2023
| Posted Under:
Income Tax
|
Judiciary
10.
Show cause proceeding cannot be scuttled by filing a writ petition if it is not without jurisdiction
459 Views |
0 comment
| Published:
08 Sep 2023
| Posted Under:
Income Tax
|
Judiciary
11.
Interest income, cannot notionally be excluded while determining allowable of deduction of remuneration to partners
1,269 Views |
0 comment
| Published:
08 Sep 2023
| Posted Under:
Income Tax
|
Articles
12.
No Addition based on mere sworn statement if not corroborated by independent evidence
3,954 Views |
0 comment
| Published:
07 Sep 2023
| Posted Under:
Income Tax
|
Judiciary
13.
Meaning of ‘income chargeable to tax’ for time limit under 149(1)(b) for reopening
12,696 Views |
0 comment
| Published:
02 Jun 2023
| Posted Under:
Income Tax
|
Judiciary
14.
Penalty under 271D deleted in absence of satisfaction in Assessment Order
3,729 Views |
0 comment
| Published:
02 Jun 2023
| Posted Under:
Income Tax
|
Judiciary
15.
Assessment Order Without Mandatory Din Is Null and Void as It Is in Violation of CBDT Circular
2,898 Views |
0 comment
| Published:
31 May 2023
| Posted Under:
Income Tax
|
Judiciary
16.
Section 234E late fee is not always mandatory and can be waived
11,574 Views |
2 comments
| Published:
19 May 2023
| Posted Under:
Income Tax
|
Judiciary
17.
On-money received on sale of agricultural land, even when not declared, is also exempt & cannot be taxed
4,602 Views |
0 comment
| Published:
18 May 2023
| Posted Under:
Income Tax
|
Judiciary
18.
Use of vehicles by directors/employees cannot be treated as personal use by company
2,922 Views |
0 comment
| Published:
18 May 2023
| Posted Under:
Income Tax
|
Judiciary
19.
Section 271B Penalty Sustained even where Books of Accounts Not Maintained at all
5,526 Views |
1 comment
| Published:
17 May 2023
| Posted Under:
Income Tax
|
Judiciary
20.
Violation of procedural norm does not extinguish substantive right of claiming Foreign Tax credit
687 Views |
0 comment
| Published:
16 May 2023
| Posted Under:
Income Tax
|
Judiciary
21.
Subsequent use of land by purchaser not relevant to decide nature of land when it was sold
1,371 Views |
0 comment
| Published:
12 May 2023
| Posted Under:
Income Tax
|
Judiciary
22.
TDS Delay- Offence u/s 276/278- Separate notice u/s 2(35) is not necessary before issuance of SCN to consider Directors as principal officers
2,994 Views |
0 comment
| Published:
26 Apr 2023
| Posted Under:
Income Tax
|
Judiciary
23.
No disallowance of interest expenditure u/s. 40(a)(ia) for non furnishing form 15G / form 15H
1,014 Views |
0 comment
| Published:
26 Apr 2023
| Posted Under:
Income Tax
|
Judiciary
24.
Completed/Unabated Assessments – No Addition if no Incriminating Material Found During Search: SC
2,592 Views |
0 comment
| Published:
25 Apr 2023
| Posted Under:
Income Tax
|
Articles
25.
Expenditure for any purpose which is an offence or which is prohibited by law is not deductible: SC
4,515 Views |
0 comment
| Published:
25 Apr 2023
| Posted Under:
Income Tax
|
Featured
,
Judiciary
26.
SC Grants Bail to CA Sanjay Raghunath Agarwal in Rs. 318 Crores GDR Fraud Case
1,596 Views |
0 comment
| Published:
22 Apr 2023
| Posted Under:
CA, CS, CMA
|
Judiciary
27.
Advance payment for acquisition of property – Indexation from year of payment or year of registration of purchase deed?
11,193 Views |
2 comments
| Published:
21 Apr 2023
| Posted Under:
Income Tax
|
Judiciary
28.
Primary Obligation is of Assessee to Prove Source of Credit in Bank Account
981 Views |
0 comment
| Published:
20 Apr 2023
| Posted Under:
Income Tax
|
Judiciary
29.
No section 271B penalty when Assessee not Maintained Books of Account
1,215 Views |
2 comments
| Published:
19 Apr 2023
| Posted Under:
Income Tax
|
Judiciary
30.
Income Tax Search to be conducted by jurisdictional officers of assessee only
2,676 Views |
0 comment
| Published:
17 Apr 2023
| Posted Under:
Income Tax
|
Judiciary
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