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CA Tejas K. Andharia

Latest Articles


ITR-U : The great anomaly in an interpretation of section 140B of Income Tax Act, 1961 by CBDT

Income Tax : Unraveling the anomaly in section 140B of the Income Tax Act, 1961 by CBDT - ITR-U. Delve into the complexities when an updated re...

January 8, 2023 11697 Views 1 comment Print

Why it seems impossible to report accurate details in clause no. 44 of Form No. 3CD?

Income Tax : Article explains Why it seems impossible to report accurate / reliable details in clause no. 44 of Form No. 3CD (Tax Audit Report)...

August 30, 2022 13065 Views 3 comments Print

Is ITR date extension demand justified? Possible solution of this permanent controversy

Income Tax : Debate over ITR date extensions: Is it justified? Explore the reasons behind the annual controversy and possible solutions....

August 2, 2022 12984 Views 6 comments Print

Common Error of Logic – Section 112 vs Section 111A vs Section 112A

Income Tax : The Common Error of Logic – Section 112 vs Section 111A vs Section 112A of Income Tax Act, 1961. One may consider the follow...

October 1, 2021 26016 Views 3 comments Print

Is a writ petition or SLP a solution to reinstate previous income tax portal?

Income Tax : New Income Tax portal had been launched in first week of June-2021. Since then, many stakeholders are facing certain technical iss...

September 23, 2021 4521 Views 2 comments Print


Cloud Computing – Opportunities and Challenges for CA’s

July 28, 2012 4932 Views 3 comments Print

Cloud computing is a technology that uses the internet & central remote servers to maintain data & applications. It allows consumers & businesses to use applications without installation & access their personal files at any computer with internet access. This technology allows for much more efficient computing by centralizing storage, memory, processing & bandwidth. In other words, the delivery of computing and storage capacity as a service to a heterogeneous community of end-recipients. The name cloud computing was inspired by the cloud symbol that’s often used to represent the Internet in flowcharts and diagrams.

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