CA Bikash Bogi

Practical Aspects in Income Tax Scrutiny proceedings

Income Tax - Scrutiny assessment refers to the examination of a return of income by giving an opportunity to the assessee to substantiate the income declared and the expenses, deductions, losses, exemptions, etc. claimed in the return with the help of evidence....

Deeming Fiction for Real Estate: Is It beyond Reality?

Income Tax - One of the most controversial provisions, which had a huge impact on the taxation of Real Estate Transactions, was the introduction of concept of Deeming Fiction through Section 50C....

Domestic Transfer Pricing Provisions in India

Income Tax - After the grand success of International Transfer pricing, through which huge transfer pricing orders slapped on companies with cross-border operations in the financial year 2011-12, Hon’ble Finance Minister has cast his net wider and deeper for the next one by including Specified Domestic Transactions in the purview of Transfer Pricing...

CA Final Results: May 2003 – May 2016: Analysis of Last 27 Terms

Income Tax - CA Final Results of MAY 2016 term declares today (18th July 2016) afternoon. First of all congratulations to NEWLY Qualified CA's. In past we saw that there are vide variations in passing percentage in CA Final Exams. The same trend is continuing in the latest result. The passing percentage of both groups is double in comparison to last ...

Highlights of Income Tax Provisions in Budget 2016

Income Tax - CA Bikash Bogi INDIVIDUALS / HUF / AOP / BOI No change in income tax rates, no increase in tax exemption Limit. First-time home buyers to get additional deduction of Rs 50,000 on interest for loan upto Rs 35 lakh. The cost of house should not be more than Rs. 50 lakh. Surcharge on income […]...

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Disallowance u/s 14A for the period before AY 2008-09, should be restricted to 2% of dividend income

Shakuntaladevi Trade & Investments Pvt. Ltd. Vs. The ITO (ITAT Mumbai) - It was held had held that Disallowance u/s 14A for the period before AY 2008-09 i.e pre-Rule 8D period, should be restricted to 2% of the dividend income. Shakuntaladevi Trade & Investments Pvt. Ltd. Vs. ITO (ITAT Mumbai)...

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Recent Posts in "CA Bikash Bogi"

Practical Aspects in Income Tax Scrutiny proceedings

Scrutiny assessment refers to the examination of a return of income by giving an opportunity to the assessee to substantiate the income declared and the expenses, deductions, losses, exemptions, etc. claimed in the return with the help of evidence....

Posted Under: Income Tax | ,

Deeming Fiction for Real Estate: Is It beyond Reality?

One of the most controversial provisions, which had a huge impact on the taxation of Real Estate Transactions, was the introduction of concept of Deeming Fiction through Section 50C....

Posted Under: Income Tax |

Domestic Transfer Pricing Provisions in India

After the grand success of International Transfer pricing, through which huge transfer pricing orders slapped on companies with cross-border operations in the financial year 2011-12, Hon’ble Finance Minister has cast his net wider and deeper for the next one by including Specified Domestic Transactions in the purview of Transfer Pricing...

Posted Under: Income Tax |

CA Final Results: May 2003 – May 2016: Analysis of Last 27 Terms

CA Final Results of MAY 2016 term declares today (18th July 2016) afternoon. First of all congratulations to NEWLY Qualified CA's. In past we saw that there are vide variations in passing percentage in CA Final Exams. The same trend is continuing in the latest result. The passing percentage of both groups is double in comparison to last ...

Posted Under: Income Tax | ,

Highlights of Income Tax Provisions in Budget 2016

CA Bikash Bogi INDIVIDUALS / HUF / AOP / BOI No change in income tax rates, no increase in tax exemption Limit. First-time home buyers to get additional deduction of Rs 50,000 on interest for loan upto Rs 35 lakh. The cost of house should not be more than Rs. 50 lakh. Surcharge on income […]...

Posted Under: Income Tax | ,

The Modi Budget 2014 : Direct Tax Highlights

CA Bikash Bogi BULLET POINT SUMMARY of Direct Tax Provisions INDIVIDUALS / HUF / AOP / BOI No change in income tax rates. Income Tax Exemption limit increased to Rs. 2.5 Lakh from Rs. 2 lakh. For Senior citizens exemption limit increased to Rs. 3 lakh. Deduction u/s 80C increased to Rs. 1.5 lakh from […]...

Posted Under: Income Tax |

CA Final Results – Analysis of Last 22 Terms

CA Final Results: May 2003 to May 2013: An Interesting Analysis of Last 22 Terms -CA Final Results of NOV 2013 term declared yesterday (15th January 2014) morning. First of all many congratulations to NEWLY Qualified CA's. In recent times, Hiring of Newly passed CA's had hits an all time low and as per the information available in variou...

Posted Under: Income Tax |

Disallowance u/s 14A for the period before AY 2008-09, should be restricted to 2% of dividend income

Shakuntaladevi Trade & Investments Pvt. Ltd. Vs. The ITO (ITAT Mumbai)

It was held had held that Disallowance u/s 14A for the period before AY 2008-09 i.e pre-Rule 8D period, should be restricted to 2% of the dividend income. Shakuntaladevi Trade & Investments Pvt. Ltd. Vs. ITO (ITAT Mumbai)...

TDS on Real estate Industry – Pain or Gain

Vide Finance Act 2013; concept of TDS on Real estate transactions was introduced in India. As per Newly inserted section 194IA, Any person, who purchases any immovable property (other than agricultural land) for a consideration, shall require to deduct tax at source @1% of the amount paid to resident seller; provided the consideration is ...

Posted Under: Income Tax |

Buy Back of Shares – bye bye Mauritius

Mauritius is always a favourite among tourists across the world. However, Mauritius is also famous among worldwide investors for their tax friendly environment. As per an estimate 40% of portfolio inflows in India are coming from Mauritius. Like Mauritius, other tax havens i.e. Cyprus, Switzerland etc....

Posted Under: Income Tax |

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