Author: editor

S. 254(2): The Law On Limitation Period For Filing Rectification Applications Before The ITAT

Advocate S. M. Surana has analyzed the recent judgement of the ITAT in DCIT vs. Hita Land Pvt Ltd which holds that the reduced period of six months for filing rectification applications applies to all rectification applications filed after 1st

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Liability Of Electronic Commerce Operators To Pay GST

Advocate Sanjiv M. Shah has studied the law relating to the levy of GST on online retailers like Amazon, Flipkart etc and its consequences for customers. He has explained all the nuances of the law in the context of the

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Law On Levy Of GST On Services Provided By Housing Societies & Resident Welfare Associations (RWA) Explained

Advocate Dinkar P. Bhave, an expert on the Goods and Services Tax (GST) Act, has explained the entire law on whether the services rendered by housing societies and Resident Welfare Associations (RWA) to their own members are liable for GST.

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Section 254 (2) of the Income-tax Act, 1961 – The issue of Limitation …

In Srinivas Sashidhar Chaganty, the Tribunal has held that the pronouncement of the order, followed by its uploading on the website, constitutes the “passing of the order” for the purposes of determining the limitation period for filing a rectification application. CA Anant N Pai has conducted thorough research into several judgements of the Supreme Court and High Courts and opined that the verdict of the Tribunal requires reconsideration

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Digest Of Important Judgements On Transfer Pricing, International Tax And Domestic Tax (June 2017)

Shri Sunil Moti Lala, Advocate, has prepared a compilation of 133 Important judgments on transfer pricing (76 cases), International Tax (3 cases) and Domestic Tax (54 cases) reported in June 2017. The author has meticulously and systematically classified the judgments

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The Law And Procedure Of The Authority For Advance Rulings (AAR)

Advocate Divesh Chawla has explained the entire law and procedure relating to the Authority For Advance Rulings. He has referred to the numerous controversies that have arisen on the subject and the various judgements that have resolved the controversies. He has highlighted important aspects such as the jurisdiction of the AAR, the binding effect of its rulings, modification and rectification of the ruling etc. The article will prove invaluable for all parties who intend to file proceedings before the AAR

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Goods And Services Tax (GST) On Professional Services: Impact On Professionals

Advocate Rahul Sarda has analyzed the provisions of the Goods And Services Tax (GST) and their applicability to professionals such as Advocates, Chartered Accountants, Company Secretaries, Doctors, Architects, Engineers etc. He has not only explained the legal provisions but also dealt with practical issues relating to registration, filing of returns etc

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Media & Entertainment Industry in GST Regime

CA Rajaram Aajgaonkar has analyzed the provisions of the Goods And Services Tax (GST) with specific reference to the Media and Entertainment industry. He has meticulously explained the implications on different categories of taxpayers such as film and TV producers, amusement parks, authors, music composers, photographers, artists etc

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Special Bench Puts An End To The Controversy Of Applicability Of S. 14A Adjustment To Profit u/s 115JB

CA Jyoti Gupta has analyzed the recent judgement of the ITAT Special Bench in ACIT Vs. Vireet Investment P. Ltd on the controversial issue whether the disallowance u/s 14A and Rule 8D is required to be adjusted while computing the book profits u/s 115JB and explained its nuances in the light of the judgement of the Bombay High Court in CIT vs. JSW Energy Ltd 60 taxmann.com 303 and other verdicts

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Why Is The Evidence Act So Critical For Income-tax Proceedings: Entire Law Explained With All Imp Judgements

Shri Firoze B. Andhyarujina, Sr. Advocate, has explained the entire law relating to the interplay between the Income-tax Act and the Evidence Act with particular reference to retraction of recorded statements and affidavits, cross-examination, drawing of presumptions etc. All the important judgements on the topic, including the latest Supreme Court judgements, have been discussed threadbare. The discussion will prove invaluable to all taxpayers and tax professionals. A pdf copy of the article is available for download

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