CA Gaurav Pahuja

In-depth analysis of overriding effect of Section 43B of I.T. Act, 1961 

Income Tax - CA Gaurav Pahuja Background While the issue regarding the deduction of employer’s contribution made after due date, in funds set up for welfare of employees is well settled now, the practice of disallowing the claim of the assessee employer on account of delayed deposit of employee’s contribution is continued by the Income Tax Departm...

Section 54F- A Fundamental Study

Income Tax - Section 54F of I.T. Act, 1961 aims to provide for the 100% exemption to an individual or HUF from the chargeability of Long Term Capital Gain (LTCG) that arises from the transfer of a capital asset other than a residential house (residential house being already covered u/s 54) where the assessee invests the entire amount of net considerat...

Expenses incurred for erection & commissioning of lift & Refund by Builder to buyer of Flats – Tax Provisions

Income Tax - In this article, the author has enlightened the nature of expenses incurred for erection and commissioning of lift with regard to the purview of the expression works contract in accordance with the provisions of Andhra Pradesh General Sales Tax Act, 1957 & u/s 194C of the Income Tax Act, 1961 and the treatment of excess amount of refund p...

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Recent Posts in "CA Gaurav Pahuja"

In-depth analysis of overriding effect of Section 43B of I.T. Act, 1961 

CA Gaurav Pahuja Background While the issue regarding the deduction of employer’s contribution made after due date, in funds set up for welfare of employees is well settled now, the practice of disallowing the claim of the assessee employer on account of delayed deposit of employee’s contribution is continued by the Income Tax Departm...

Posted Under: Income Tax |

Section 54F- A Fundamental Study

Section 54F of I.T. Act, 1961 aims to provide for the 100% exemption to an individual or HUF from the chargeability of Long Term Capital Gain (LTCG) that arises from the transfer of a capital asset other than a residential house (residential house being already covered u/s 54) where the assessee invests the entire amount of net considerat...

Posted Under: Income Tax |

Expenses incurred for erection & commissioning of lift & Refund by Builder to buyer of Flats – Tax Provisions

In this article, the author has enlightened the nature of expenses incurred for erection and commissioning of lift with regard to the purview of the expression works contract in accordance with the provisions of Andhra Pradesh General Sales Tax Act, 1957 & u/s 194C of the Income Tax Act, 1961 and the treatment of excess amount of refund p...

Posted Under: Income Tax |

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