#CA Prarthana Jalan
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118 articlesIncome Tax
Income Tax
For invoking reassessment proceedings, reasons has to be recorded & not conclusions
Income Tax
Income Tax
A mere non discussion or non mention in assessment order would not justify sec 263
Income Tax
Income Tax
35 Pre-Budget suggestions by CA Prarthana Jalan
Income Tax
Income Tax
Penalty based on order passed in cursory & summary manner not sustainable
Income Tax
Income Tax
Reimbursement of medical expense is not perquisite u/s 17(2)
Income Tax
Income Tax
Indexed cost of acquisition of gifted assets
Income Tax
Income Tax
Mere Invoking sec 50C not amounts to concealment or furnishing inaccurate particulars of income
Income Tax
Income Tax
Incorrect claim would not tantamount to furnishing of inaccurate particulars
Income Tax
Income Tax
Maxim of “audi alteram partem”cannot be sacrificed at the altar of administrative convenience or celebrity
Income Tax
Income Tax
TDS U/s. 194C attracted on contract of putting up hoarding
Income Tax
Income Tax
Entire amount of deposit in bank cannot be treated as unexplained
Income Tax
Income Tax
Statutory impost paid as damages, penalty or interest, if compensatory in nature, is allowable as business expenditure
Income Tax
Income Tax
Sec 2(22)e is not attracted on Security deposit made in normal course of business
Income Tax
Income Tax
