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Ca Vishesh Surana

Latest Posts by Ca Vishesh Surana

Concept of Import/Export of services with regard to intermediary

February 27, 2022 5490 Views 0 comment Print

Understanding the concept of Import/Export of services with regard to intermediaries. Learn about the definitions and regulations surrounding these transactions.

Availability of ITC in case of business Re-Organization

June 20, 2020 5364 Views 1 comment Print

TRANSFER OF CREDIT IN CASE OF BUSINESS RE-ORGANIZATION 1) Background In the present scenario, where most of the business organizations are unable to survive alone; on account of the liquidity crunches, weak management, etc; Business Re- Organization; is the need of the hour where most probably the strong concerns have an opportunistic takeover of the […]

Section 80 IBA | Affordable Housing Scheme | Income Tax Deduction

April 13, 2020 23847 Views 5 comments Print

Sub: Opinion on Section 80-IBA of Income Tax Act, 1961 (i.e Affordable Housing Scheme) (I) Facts of the Case: Brief Description on Section 80-IBA of Income Tax, 1961 (Housing For All) Scheme. (II) Analysis : Provisions of Section 80- IBA of Income Tax Act, 1961: (1) Deduction of 100% profits to Affordable Housing Projects: Where […]

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