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RATHI

RATHI's Profile

Member Since: 06 Feb 2019
Total Posts: 189
Qualification: CA in Job / Business
Location: Mumbai, Maharashtra, IN
Company: N/A
Designation: N/A

RATHI's Posts

1. Assessment U/s. 153C without mentioning assesse’s name in legal paper and non-establishment of nexus with searched party was invalid
30 Views | 0 comment | Published: 23 Apr 2019 | Posted Under: Income Tax |
2. Sec. 68 addition cannot be made merely for exorbitant premium
489 Views | 0 comment | Published: 20 Apr 2019 | Posted Under: Income Tax |
3. Section 115JB not applies to assessee governed by Special Acts & Rules
369 Views | 0 comment | Published: 20 Apr 2019 | Posted Under: Income Tax |
4. Sec. 54 deduction available on purchase of flats even if investment was not made out of sale proceeds
987 Views | 0 comment | Published: 16 Apr 2019 | Posted Under: Income Tax |
5. Notice u/s 142(1) not become invalid on mere mention of section 153A unnecessarily
522 Views | 0 comment | Published: 16 Apr 2019 | Posted Under: Income Tax |
6. HC cannot dismiss Revenue’s appeal in limine holding that no substantial question of law involved
483 Views | 0 comment | Published: 16 Apr 2019 | Posted Under: Income Tax |
7. Interest on NPAs cannot be taxed on accrual basis in case of NBFC
531 Views | 0 comment | Published: 15 Apr 2019 | Posted Under: Income Tax |
8. Sec. 68 addition unjustified when assessee explains both nature & source of share capital
756 Views | 0 comment | Published: 15 Apr 2019 | Posted Under: Income Tax |
9. Dharmada cannot be included in transaction value of goods: SC
498 Views | 0 comment | Published: 15 Apr 2019 | Posted Under: Excise Duty |
10. Depreciation claimed in revised return cannot be denied for non-claim in original return
504 Views | 0 comment | Published: 15 Apr 2019 | Posted Under: Income Tax |
11. No disallowance u/s 14A in absence of exempt income
654 Views | 0 comment | Published: 15 Apr 2019 | Posted Under: Income Tax |
12. LTCG tax payable on Transfer of client relationship & goodwill by CA firm
1,122 Views | 0 comment | Published: 14 Apr 2019 | Posted Under: Income Tax |
13. Order U/s. 201(1) & 201(1A) after one year in case of non-residents was void-ab-initio
546 Views | 0 comment | Published: 14 Apr 2019 | Posted Under: Income Tax |
14. Income on sale of technical concept was taxable as non-compete fee u/s 28(va)
363 Views | 0 comment | Published: 14 Apr 2019 | Posted Under: Income Tax |
15. No tax on Retirement compensation from Partnership firm based on revaluation of Assets
768 Views | 0 comment | Published: 14 Apr 2019 | Posted Under: Income Tax |
16. S. 68 Cash Receipt from Debtors: Addition justified on failure to prove
1,146 Views | 0 comment | Published: 14 Apr 2019 | Posted Under: Income Tax |
17. Deduction u/s 80IC allowable in absence of splitting or reconstruction of existing business
279 Views | 0 comment | Published: 13 Apr 2019 | Posted Under: Income Tax |
18. Sec 194A TDS deductible on interest on loan availed for vehicle purchase
1,413 Views | 0 comment | Published: 13 Apr 2019 | Posted Under: Income Tax |
19. Declaration of additional incomes when AO confronted with details of Form No. 26AS attract penalty
891 Views | 0 comment | Published: 13 Apr 2019 | Posted Under: Income Tax |
20. TDS u/s 194H not deductible on discount to prepaid card distributors for SIM card supply
354 Views | 0 comment | Published: 12 Apr 2019 | Posted Under: Income Tax |
21. Sec 54 exemption allowable on property purchased outside India prior to amendment in 2015
360 Views | 0 comment | Published: 12 Apr 2019 | Posted Under: Income Tax |
22. Payment of professional fee to trustees who are doctors allowable
324 Views | 0 comment | Published: 11 Apr 2019 | Posted Under: Income Tax |
23. Bogus Capital Gain: Cross examination Opportunity should be allowed
648 Views | 0 comment | Published: 11 Apr 2019 | Posted Under: Income Tax |
24. TP: Redeemable preference shares cannot be treated as equivalent to interest free loans & advances
333 Views | 0 comment | Published: 11 Apr 2019 | Posted Under: Income Tax |
25. Interest on late deposit of TDS allowable u/s 37
1,428 Views | 0 comment | Published: 11 Apr 2019 | Posted Under: Income Tax |
26. Penalty cannot be levied by treating old jewellery found in locker as undisclosed income
1,089 Views | 0 comment | Published: 10 Apr 2019 | Posted Under: Income Tax |
27. Loss incurred on derivative transactions allowable as business loss
669 Views | 0 comment | Published: 10 Apr 2019 | Posted Under: Income Tax |
28. USA Federal & state tax eligible for tax credit under Income Tax Act, 1961
477 Views | 0 comment | Published: 10 Apr 2019 | Posted Under: Income Tax |
29. No penalty for claim of exemption u/s 54 instead of section 54F
648 Views | 0 comment | Published: 10 Apr 2019 | Posted Under: Income Tax |
30. S. 154 Applying individual tax rates to AOP not a mistake apparent from records
321 Views | 0 comment | Published: 09 Apr 2019 | Posted Under: Income Tax |
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