#CA Amit Handa
Log in to FollowEvery article filed under the “CA Amit Handa” tag — analysis, news and updates.
22 articlesIncome Tax
Income Tax
Cash advance not claimed as deduction cannot be disallowed u/s 40A (3)
Income Tax
Income Tax
No new material besides full and true disclosure, reassessment u/s 148 is not justified
Income Tax
Income Tax
Assessee is not the shareholder & transaction in ordinary business, sec. 2(22)(e) doesn’t apply
Income Tax
Income Tax
Identity and creditworthiness of shareholder proved, addition u/s 68 not Justified
Income Tax
Income Tax
No Penalty u/s 272B, if Reasonable cause proved for missing PAN nos. in TDS returns
Income Tax
Income Tax
Concept of indexation while computing the LTCG cannot be imported to the computation of book profit u/s. 115JB
Income Tax
Income Tax
‘Loan Arranger Service’ not liable for Deduction of TDS U/s. 195
Income Tax
Income Tax
