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Application of Income - Important points to remember
Application of Income - Important points to remember§ Assessing Officer to verify the genuineness of the application of income§ Every trust or institution should apply at least 85% of its income d...
Payment of Admitted Tax Due before Filing an Appeal before the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 249(4)]
Payment of Admitted Tax Due before Filing an Appeal before the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 249(4)]Section 249(4) provides that appeal shall not be admitted unless—(a) where a ret...
Awarding Cost of any appeal by the Income Tax Appellate Tribunal [Section 254(2B)]
Awarding Cost of any appeal by the Income Tax Appellate Tribunal [Section 254(2B)]Section 254(2B) gives discretion to the Tribunal in the matter of awarding of costs of any appeal. However, no rules have been laid down f...
Tax Deducted at Source (TDS) on Year End Provisions
Tax Deducted at Source (TDS) on Year End ProvisionsUnder the Income Tax Act, 1961, a person is required to deduct tax at source at the prescribed rate if the certain payments or credit exceeds specified threshold limits ...
Deductions in respect of profits and gains from housing projects [Section 80IBA]
Deductions in respect of profits and gains from housing projects [Section 80IBA]Section 80-IBA provides for 100% deduction in respect of the profits and gains derived from developing and building certain housing projects...
Income Tax Assessment - Issues related to Real Estate Sector
Income Tax Assessment - Issues related to Real Estate SectorThe real estate business in India stands at second number after agriculture in terms of employment. The real estate sector’s contribution to the countryâ...
The term ‘Sufficient cause’ - Certain ratios laid down by the Court
The term ‘Sufficient cause’ - Certain ratios laid down by the CourtThe term ‘Sufficient cause’ seems to have a wide and comprehensive import. Whether or not the furnished reason would constitute a sufficient caus...
Concept of Perversity
Concept of PerversityPerverse :§ Contrary to accepted/ expected standards and practices§ Showing deliberate & obstinate desire to behave in an unreasonable/ unacceptable wayPerversity, as is t...
Mutual Agreement Procedure (MAP) - An alternative dispute resolution mechanism
Mutual Agreement Procedure (MAP) - An alternative dispute resolution mechanismThere has been a manifold increase in tax disputes in the past few decades, especially in cross-border taxation matters. It needs to be apprec...
TDS Survey and related issues – Best practices followed in Investigation/Identification of TDS Survey cases
TDS Survey and related issues – Best practices followed in Investigation/Identification of TDS Survey casesSpecial provisions for Conducting TDS/TCS Survey [Section 133A(2A)]§ There were no specific provisi...