Section 278B of the Income-tax Act imposes draconian consequences of prosecution upon directors for offenses committed by the Company. Advocate Rahul K. Hakani has explained the nature and scope of liability and also drawn attention to all the important judgements …
Law On Offenses By Companies And Prosecution Of Directors Read More »
Dr. K. Shivaram, Sr. Advocate, has conducted a comprehensive analysis of the law and procedure relating to offenses and prosecution under the Income-tax Act, 1961. He has made reference to all important case laws and circulars issued by the CBDT on the subject and explained the entire law in a succinct manner
CA Chaitanya Maheshwari and Advocate Ameya Khare have explained the entire law and practice relating to Master File (MF) documentation and Country-by-Country Reporting (CbCR) as are applicable under sections 92D and 286 of the Income-tax Act, 1961 read with the OECD guidelines on ‘Base Erosion and Profit Shifting’ (BEPS)
CA Prarthana Jalan has argued that though the salaried class of taxpayers pays taxes honestly, they have been given a raw deal by the Government. She claims that the removal of the age-old right to claim standard deduction is discriminatory and unjust and contrary to the prevailing international practice. She has pleaded that the Finance Minister should undo the injustice meted out to the salaried taxpayers by restoring the standard deduction in the forthcoming Budget
CA Prarthana Jalan has argued that the frequent breakdowns of the Government’s websites has put the Government in bad light and is making mockery of the grandiose digital India plans. She has pleaded that the Finance Minister should allocate funds towards beefing up the infrastructure so that the websites are able to take the ever-increasing number of taxpayers
Advocate Kapil Goel has explained that there is a paradigm shift in the manner in which the Legislature and Courts are viewing cash transactions. He has conducted a thorough study of the regulatory provisions and judicial pronouncements relating to cash …
Law On Cash Transactions – A Study Of The Paradigm Shift Read More »
Firoze B. Andhyarujina, Senior Advocate, has provided a masterful analysis of the entire law applicable to real estate development contracts from the perspective of the Income-tax Act, 1961, the Real Estate Regulatory Authority (RERA) and the Goods And Services Tax (GST). Important judgements in support of the propositions are also cited
Advocate Deepa Khare has explained the entire law relating to the imposition of penalty under the newly-introduced section 270A of the Income-tax Act, 1961. She has explained the precise differences between the erstwhile s. 271(1)(c) and 270A. She has also analyzed all the important judgements rendered in the context of s. 271(1)(c) and explained their relevance to s. 270A
Shri Sunil Moti Lala, Advocate, has prepared a compilation of 500 important judgments on transfer pricing (257 cases), International Tax (15 cases) and Domestic Tax (228 cases) reported in the period from July to September 2017. The author has meticulously …
CA Prarthana Jalan has equated the filing of GST and income-tax returns to a grueling test match being played by the taxpayers and the professionals. She laments that even the complex “duckworth lewis” rules look simpler compared to the GST and income-tax rules. She also laments that the “pitch” (website) is so badly prepared that the players have to retire hurt. Fortunately, the CBDT has extended the overs by giving the 11th hour extension and this will enable the weary professionals to complete the match
