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Income Tax Articles 2024

1. Declaration
2. Sec 43B Applicability
3. Taxability on Outstanding Balances of MSME Units
4. Expense Allowance MSME Income Tax
5. Sec 148 Notice cannot be issued for a non existent firm: Delhi HC
6. Time limit for making investment in under construction projects is 3 years to avail benefit of Sec 54 : ITAT
7. Completed assessments cannot be opened by the AO, if no incriminating material is found during search: SC
8. SECTION 89-RELIEF FROM INCOME TAX PAYABLE WHEN SALARY/FAMILY PENSION/COMPENSATION ON TERMINATION OF EMPLOYMENT PAID IN ARREAR/ADVANCE
9. Tax_Charges
10. Only profit element of bogus purchases are to be added to income, in case, sales are genuine: Bombay HC
11. Vodafone not liable to deduct TDS on international connectivity and carriage charges: Karnataka HC
12. Summons under Income Tax Act
13. ITAT AHMEDABAD:- MANOJ KAUSHIKPRASAD JINGAR VERSUS THE ASSESSING OFFICER,CPC BANGALORE/THE INCOME TAX OFFICER, WARD-5 (3) (1)
14. ITAT DELHI :_ BHUPINDER SINGH JULKA VERSUS ASST. COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 2 (1) (2) ,
15. MSME Flyer
16. DTAA benefit u/s 90-
17. only reason of the rejection of sundry creditors was that the sundry creditors.
18. Scope of jurisdiction in rectification proceedings u/s- 154.
19.Loose sheets are not books
20.Foreign Tax Credit u_s- 90-FTC
21. ITR Forms Amendments Fin year 2023-24
22.Unexplained money - proof of source cash deposited in bank account - proof of cash on hand
23.Analysis of Sec 148A Vs 148
24. User Guide for Submitting Response to Notices and Letters Received under e-Verification Scheme_v3
25. Sec 54EC Bonds Transmission
26. Assessment u/s153A.
27. Payment for Time Charter Higher Charges are Royalty u/s9(1)(vi)
28. Petitioner prime facie found that the non filing of the return was wilfull
29. Commission payable to an agent by the assessees under the franchise distributorship
30.  Method of accounting - Non rejection of books of account 
31. Critical Analysis of amendment to section 43B (h)-Timely payments to Micro and Small Enterprises
32. Credit of TDS denied
33. Reopening of assessment u/s 147 - validity of order passed u/s 148A(d) - According to the AO
34. 30% ad-hoc disallowance of travelling expenses being car charges, foreign travelling expenses and domestic travelling expenses
35. Ad hoc allowances of sundry creditor
36. Correct head of income - compensation received for vacating the flat - income from other sources or capital gain - denying the assessee’s claim for deduction u/s. 54F
37. Accrual of income in India - Royalty receipts - income earned from licensing/sale of software and subscription received against cloud services offered by assessee - scope of Indo-USA DTAA 

 
     
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