Treaties on the law of Assessment of Non-Existent Entities
Assessment of Non-Existent Entities
PCIT vs. Mahagun Realtors (P) Ltd.[1] and PCIT vs. Maruti Suzuki India Ltd
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MALOO sunil
- Jun 2, 2021
- 5 min
Faceless Assessment Order without Show Cause cum Draft Assessment Order | Validity Delhi High Court
2021 (6) TMI 1 - DELHI HIGH COURT YCD INDUSTRIES VERSUS NATIONAL FACELESS ASSESSMENT CENTRE, DELHI W.P.(C) 5552/2021 Dated: - 27 May 2021...
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MALOO sunil
- May 15, 2021
- 3 min
Presumptive taxation | Section 44AD | Section 44ADA | Section 44AE
For reducing the income tax burden of small tax-payers presumptive tax Scheme was introduced by government. The scheme of the presumptive...
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MALOO sunil
- May 14, 2021
- 4 min
Taxation of Slump Sale – Section 50B
Lets understand the nuances of taxation of Slump Sale under the Income Tax Act
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MALOO sunil
- Oct 6, 2020
- 1 min
Landmark Decisions on Trust Deficit Income Tax
Landmark Decisions on Trust Deficit Income Tax
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MALOO sunil
- Oct 3, 2020
- 1 min
TCS on Sale of Goods
Confused about the newly introduced TCS provisions on sale of GOODs, then please refer to a summarized presentation prepared by our Team...
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MALOO sunil
- Oct 3, 2020
- 1 min
Key Points for Income Tax Return Filing - As Applicable for AY 2020-21
Key Points for Income Tax Return Filing - As Applicable for AY 2020-21
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MALOO sunil
- Sep 27, 2020
- 21 min
Faceless Appeal Scheme | Income Tax
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 76/2020-Income Tax New Delhi, the 25th...
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MALOO sunil
- Sep 23, 2020
- 2 min
Whether Doctrine of Estoppel Applicable to Income Tax Act?
In this article, we will discuss the above question and how the same has been viewed by the Judiciary.
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MALOO sunil
- Jun 18, 2020
- 1 min
Special Window for Lower Tax Rate for New Manufacturing Companies - Section 115BAB
Special Window for Lower Tax Rate for New Manufacturing Companies Our summarized presentation on Section 115BAB can be downloaded from...
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MALOO sunil
- Jun 14, 2020
- 12 min
All about Foreign Direct Investment (FDI) in India Post October 2019
This article contains the details about the FDI regulations in India after the applicability of the Amendment in Finance Act 2015
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MALOO sunil
- Jun 14, 2020
- 5 min
Not striking off the charges in pre-printed Penalty notices would not invalidate the proceedings
Not striking off the charges in pre-printed Penalty notices would not invalidate the proceedings
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MALOO sunil
- Jun 13, 2020
- 2 min
Section 68 or Only Commission Income in case of entry operators - Bombay High Court
Section 68 or Only Commission Income in case of entry operators - Bombay High Court
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MALOO sunil
- Jun 3, 2020
- 1 min
Amendment in Section 194N - Finance Act 2020
Amendment in Section 194N - Finance Act 2020
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MALOO sunil
- Jun 2, 2020
- 4 min
Can the Tribunal change the Section under which the Addition was made by AO?
1. During the course of hearings before the Tribunal, the Assessee generally challenges the addition made by the AO during the course of...
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MALOO sunil
- May 31, 2020
- 4 min
Understanding Liberalised Remittance Scheme (LRS) in FAQ form
1. What is the Liberalised Remittance Scheme (LRS) of USD 2,50,000 ? Under the Liberalised Remittance Scheme, all resident individuals,...
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MALOO sunil
- May 31, 2020
- 8 min
Current account & Capital Account Transactions under FEMA
An analysis of the current account transactions and capital account transactions under FEMA
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MALOO sunil
- May 31, 2020
- 1 min
Income Tax return forms (ITRs) for AY 2020-21 notified
ITR forms for AY 2020-21
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MALOO sunil
- May 29, 2020
- 3 min
Residential Status under FEMA
In this article, we have tried to explain the concept of residential status under FEMA
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MALOO sunil
- May 29, 2020
- 2 min
Journey from FERA to FEMA and structure of the FEMA law
This article highlights the preamble of FEMA and compares the same with FERA. This brings out the basic difference in framework of FEMA
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