CASE STUDY SERIES, Section 45(3), Section 45(4), Section 9B & Rule 8AB – Income-tax Act, 1961** (With conceptual integration through CBDT Circular No. 14/2021)

CA. Ajay Kumar Agarwal
CA. Ajay Kumar Agarwal
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CASE STUDY SERIES Section 45(3), Section 45(4), Section 9B & Rule 8AB – Income-tax Act, 1961**(With conceptual integration through CBDT Circular No. 14/2021) I. Conceptual ...

Addition under Section 68 – Evidentiary Value of Statements under Section 131 – Scope of Provisos to Section 68 – Valuation under Section 56(2)(viib)

CA. Ajay Kumar Agarwal
CA. Ajay Kumar Agarwal
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Addition under Section 68 – Evidentiary Value of Statements under Section 131 – Scope of Provisos to Section 68 – Valuation under Section 56(2)(viib) Madras High Court – PCIT, Central–1, Chennai v. Lalitha Jew...

Information Systems Audit – Assessment Test (ISA – AT), 7th February 2026

CA. DR. VINAY MITTAL
CA. DR. VINAY MITTAL
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The next ISA-AT (under Syllabus 3.0) will be held on 7 February 2026 (Saturday), 9:00 AM – 1:00 PM (IST). The exam will be conducted in Computer Based Test (CBT) mode only. It ...

Applicability of the Income-tax Act, 2025 from May 2027 CA Exams Onwards

CA. DR. VINAY MITTAL
CA. DR. VINAY MITTAL
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What the Announcement Says (from Institute of Chartered Accountants of India — BOS) The Income-tax Act, 2025 has received Presidential assent on 21 August 2025. The Act will come into force from 1 April 20...

Merger, Demerger and Income-tax Applicability – A Brief Overview

CA. Ajay Kumar Agarwal
CA. Ajay Kumar Agarwal
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Merger, Demerger and Income-tax Applicability – A Brief Overview 1. Concept of Merger (Amalgamation)In income-tax law, a merger is treated as an “amalgamation” as defined in section 2(1B) of the Income...

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