#CA Saurabh Chokhra
Log in to FollowEvery article filed under the “CA Saurabh Chokhra” tag — analysis, news and updates.
241 articlesIncome Tax
Income Tax
Retrospective amendment in expl. 5A to Sec 271(1)(c) not applicable if original return filed before Finance Act comes into force
Income Tax
Income Tax
Direct cash deposit in suppliers bank a/c not attract disallowance u/s 40A (3)
Income Tax
Income Tax
Assessment proceedings invalid against company which got amalgamated with other company on a date prior to search
Income Tax
Income Tax
Surplus/Savings arising on prepayment of deferred sales tax not taxable u/s (iv)
Income Tax
Income Tax
S. 80IB deduction conditions to be fulfilled in all years of deduction claim
Income Tax
Income Tax
University not wholly or substantially financed by govt not eligible for exemption u/s 10(23)(iiiab)
Corporate Law
Corporate Law
Information which is otherwise available in public domain cannot be considered as confidential
Income Tax
Income Tax
Section 234E Late TDS return fees invalid for periods prior to 01.06.2015
Income Tax
Income Tax
Cost of amenities paid under unregistered agreement forms part of cost of acquisition of flat
Income Tax
Income Tax
High frequency & volume in share deals with short holding period is trading activity
Income Tax
Income Tax
Reimbursement of seconded employees’ salaries to seconding company not subject to TDS
Income Tax
Income Tax
Recognition of income on accrual basis to be considered from view point of a prudent assessee
Income Tax
Income Tax
Surplus investment in mutual funds cannot render principle of Mutuality inapplicable
Income Tax
Income Tax
