इस जग में कैसे रहे-मेरी एक कविता
68 total views
68 total views इस जग में कैसे रहे प्रभु की लीला का परम आनंद कैसे प्राप्त करें इस पर इशारा करती मेरी यह कविता अद्भुत महिमा तेरी हैं भगवन, हम इस जग क्यों आए तेरा भक्त ही जान पाया है है…
Read more
Monthly Archive: August 2020
How to face efficiently Income Tax Search & Seizure
66 total views
66 total views How to face efficiently Income Tax Search & Seizure 1. We should understand that the sole objective of income tax raid is to unearth tax avoidance. Generally it leads to chaos and vacuity as it is incredulous and…
Read more
दिल्ली हाईकोर्ट ने 1 अगस्त 2017 को फैसला देते हुए कहा कि आयकर छापे के दौरान धारा 132 4 में लिए गए स्टेटमेंट अपने आप में incriminating material नहीं है केवल इस आधार पर ना तो assumption of jurisdiction u/s 153 A हो सकता है और ना ही कोई एडिशन किया जा सकता है.PCIT vs.BEST INFRASTRUCTURE (INDIA) PVT. LTD. & ORS. IT-CASES-208-2020
157 total views
157 total views दिल्ली हाईकोर्ट ने 1 अगस्त 2017 को फैसला देते हुए कहा कि आयकर छापे के दौरान धारा 132 4 में लिए गए स्टेटमेंट अपने आप में incriminating material नहीं है केवल इस आधार पर ना तो assumption of…
Read more
Section 10(13A), Rule 2A(h)‘Performance bonus’ does not form part of ‘salary’ as defined in clause (h) of Rule 2A for the purposes of section 10(13A) of the Income Tax Act, 1961. Sudip Rungta v. Dy. CIT held on 10 January, 2020
104 total views
104 total views Section 10(13A), Rule 2A(h). ‘Performance bonus’ does not form part of ‘salary’ as defined in clause (h) of Rule 2A for the purposes of section 10(13A) of the Income Tax Act, 1961. Sudip Rungta v. Dy. CIT held on…
Read more
80G Requirements
47 total views
47 total views B.P.Mundra & Co. Chartered Accountants Mundra House, A 822, Shivaji Nagar, Civil Lines, Adjoining Hawa Sadak, 22 Godown Bridge, Jaipur-302 001 Dial 2370113, 2225110, 2225116, 3291113 Res.2394224, 3249436, 2811601 Email: bpmundra2@gmail.com …
Read more
Section 28(ii)(a),28(ii)(a) SUPREME COURT OF INDIA held on Jul 22, 2020 that the payment received as non-competition fee under a negative covenant was always treated as a capital receipt till Assessment Year 2003-2004. SHIV RAJ GUPTA vs.CIT
97 total views
97 total views SUPREME COURT OF INDIA held on Jul 22, 2020 that the payment received as non-competition fee under a negative covenant was always treated as a capital receipt till Assessment Year 2003-2004. SHIV RAJ GUPTA vs.CIT SHIV RAJ GUPTA…
Read more
Section 40(a)(ia), 194C: SUPREME COURT OF INDIA held on Jul 29, 2020 that the provisions of Section 194C were indeed applicable and the assessee-appellant was under obligation to deduct the tax at source in relation to the payments made by it for hiring the vehicles for the purpose of its business of transportation of goods. Against the assessee.SHREE CHOUDHARY TRANSPORT COMPANY vs. INCOME TAX OFFICER
96 total views
96 total views Section 40(a)(ia), 194C: SUPREME COURT OF INDIA held on Jul 29, 2020 that the provisions of Section 194C were indeed applicable and the assessee-appellant was under obligation to deduct the tax at source in relation to the payments made by…
Read more