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RATHI

RATHI's Profile

Member Since: 06 Feb 2019
Total Posts: 394
Qualification: CA in Job / Business
Location: Mumbai, Maharashtra, IN
Company: N/A
Designation: N/A

RATHI's Posts

1. AO cannot disallow Section 35(2)(AB) deduction without application of Mind
279 Views | 0 comment | Published: 29 Nov 2019 | Posted Under: Income Tax |
2. Survey cannot be converted into search without recording satisfaction
546 Views | 0 comment | Published: 29 Nov 2019 | Posted Under: Income Tax |
3. Reassessment proceedings on basis of change of opinion was invalid
543 Views | 0 comment | Published: 29 Nov 2019 | Posted Under: Income Tax |
4. No TDS u/s 195 on payment of buying agency commission to non-resident
870 Views | 0 comment | Published: 28 Nov 2019 | Posted Under: Income Tax |
5. No transfer u/s 2(47)(v) in absence of possession of land to JDA
561 Views | 0 comment | Published: 28 Nov 2019 | Posted Under: Income Tax |
6. HC held contribution of Land by partner to Firm as SHAM transaction
831 Views | 0 comment | Published: 28 Nov 2019 | Posted Under: Income Tax |
7. Section 164(2)- Disqualification of directors not deactivate or cancel DIN
7,572 Views | 0 comment | Published: 27 Nov 2019 | Posted Under: Company Law |
8. Prior period expenditure was allowed to be set off against prior period income
1,350 Views | 2 comments | Published: 27 Nov 2019 | Posted Under: Income Tax |
9. Addition of bogus share capital u/s 68 and bogus purchases u/s 69 cannot be made in absence of incriminating material with AO
762 Views | 0 comment | Published: 26 Nov 2019 | Posted Under: Income Tax |
10. Section 56(2)(viia) not applies on acquisition of shares of a foreign company as per rule 11U(b)(ii) prior to 01.04.2019
456 Views | 0 comment | Published: 26 Nov 2019 | Posted Under: Income Tax |
11. Income on account of undisclosed sundry debtors surrendered to be considered as deemed income u/s 69
867 Views | 0 comment | Published: 22 Nov 2019 | Posted Under: Income Tax |
12. Surplus from assignment of loan to third party was not cessation or extinguishment of liability u/s 41(1).
789 Views | 0 comment | Published: 20 Nov 2019 | Posted Under: Income Tax |
13. S. 2(47) | Holding period | Time of agreement to sale vs. execution of sale deed
891 Views | 0 comment | Published: 07 Nov 2019 | Posted Under: Income Tax |
14. Gujarat HC explains Limitation period to challenge possession under SARFAESI Act
861 Views | 0 comment | Published: 29 Oct 2019 | Posted Under: Fema / RBI |
15. Sec 14 of Limitation Act applies only when application Sec 34 of Arbitration Act filed within time at first instance
492 Views | 0 comment | Published: 28 Oct 2019 | Posted Under: Corporate Law |
16. Addition for unexplained cash deposits justified if explanation furnished by assessee not verifiable
1,209 Views | 0 comment | Published: 28 Oct 2019 | Posted Under: Income Tax |
17. No deduction for payment for discharge of outstanding loan liability
396 Views | 0 comment | Published: 27 Oct 2019 | Posted Under: Income Tax |
18. Assessee can raise issue of jurisdiction U/s. 153C during appellate proceedings
543 Views | 0 comment | Published: 26 Oct 2019 | Posted Under: Goods and Services Tax |
19. HC explains doctrine of exhaustion of remedies
1,056 Views | 0 comment | Published: 14 Oct 2019 | Posted Under: Income Tax |
20. Income from commercial exploitation of properties is business income
669 Views | 0 comment | Published: 14 Oct 2019 | Posted Under: Income Tax |
21. Arbitration Act: Additional evidence cannot be permitted in Section 34 proceedings: SC
498 Views | 0 comment | Published: 14 Oct 2019 | Posted Under: Corporate Law |
22. Demanding Bank A/c., Income Tax Return to continue dealership is infringement of Right to Privacy
3,096 Views | 0 comment | Published: 12 Oct 2019 | Posted Under: Corporate Law |
23. Non-quoting of reasons for reopening in reassessment notice would not vitiate entire proceedings
672 Views | 0 comment | Published: 12 Oct 2019 | Posted Under: Income Tax |
24. Issuance & service of notice u/s 143(2) at wrong address within knowledge of AO was invalid
1,239 Views | 0 comment | Published: 05 Oct 2019 | Posted Under: Income Tax |
25. Reconstitution of firm does not constitute transfer u/s 45(4)
1,176 Views | 0 comment | Published: 04 Oct 2019 | Posted Under: Income Tax |
26. ITAT suggests creation of Tax Advisory Cell & Tax Compliance Scheme
339 Views | 0 comment | Published: 04 Oct 2019 | Posted Under: Income Tax |
27. Addition u/s 68 was justified in case failure of assessee to prove cash deposits in partnership firm by partners
993 Views | 0 comment | Published: 04 Oct 2019 | Posted Under: Income Tax |
28. Denial of deduction u/s 10(23C)(iiiad) on account of running school for profit motive
648 Views | 0 comment | Published: 03 Oct 2019 | Posted Under: Income Tax |
29. Chief Judicial Magistrate can entertain secured creditor application under SARFAESI Law: SC
1,101 Views | 0 comment | Published: 02 Oct 2019 | Posted Under: Corporate Law |
30. Interest income from money lending activities is business income despite non-registration of assessee as NBFC
1,203 Views | 0 comment | Published: 02 Oct 2019 | Posted Under: Income Tax |
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