Articles by this Author
Income Tax
Income Tax
Section 143 – Need to create pre-assessment filters
Income Tax
Income Tax
Section 145(2) – ICDSs should not be implemented- ICAI
Income Tax
Income Tax
Section 14A r.w. Rule 8D cannot be interpreted to mean disallowance of entire tax exempt income
Corporate Law
Corporate Law
VAT Tribunal: CA or Commissioner cannot be appointed unless they have expertise
Income Tax
Income Tax
Section 155(14A) Claim of FTC pertaining to taxes under dispute in foreign country
Income Tax
Income Tax
Section 263 – Reduce discretionary exercise of revisionary powers: ICAI
Income Tax
Income Tax
Stipulate time limits for issuing Order giving effects and Refund Order: ICAI
Income Tax
Income Tax
Section 269ST Restriction on cash transactions– Certain concerns
Income Tax
Income Tax
Restore provisions of erstwhile Section 245E related to Settlement of Cases: ICAI
Income Tax
Income Tax
Section 270AA – Immunity from Imposition of penalty
Income Tax
Income Tax
Section 271D & 271E- Penalty should be restricted to 30%
Income Tax
Income Tax
Section 271AAB – Relax restrictions to claim benefit of concessional rate of penalty @ 10%: ICAI
Income Tax
Income Tax
Section 271AAB Prosecution should not be initiated for Income disclosed during survey: ICAI
Income Tax
Income Tax
