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Prosecution for Failure to pay tax to the credit of Central government under Chapter XII-D or XVII-B [Section 276B of the Income Tax Act, 1961]
Prosecution for Failure to pay tax to the credit of Central government under Chapter XII-D or XVII-B [Section 276B of the Income Tax Act, 1961]Section 276B of the Act, standing as on date and introduced with effect from ...
Dividend Stripping [Section 94(7)]
Dividend Stripping [Section 94(7)]What is Dividend StrippingDividend stripping is the practice of buying shares a short period before a dividend is declared, called cum-dividend, and then selling them when they go e...
Misusing Client Code Modifications facility - Taxability
Misusing Client Code Modifications facility - TaxabilityClient Code Modification means modification/change of the client codes after execution of trades. Stock Exchanges provide a facility to modify a...
Concept of Most Favoured Nation (MFN) clause
Concept of Most Favoured Nation (MFN) clauseThe concept of Most-Favoured-Nation (MFN) is not new. Clauses of similar nature can be traced back to twelfth century2. The examples of early MFN clauses were the Treaty of Ami...
Condonation of Delay in filing Appeal before the CIT(A) - [Section 249(3) of the Income Tax Act, 1961]
Condonation of Delay in filing Appeal before the CIT(A) - [Section 249(3) of the Income Tax Act, 1961]Appeal has to be filed within time prescribed under the relevant provisions. An appeal filed beyond time prescribed un...
Bonus stripping transactions [Section 94(8)]
Bonus stripping transactions [Section 94(8)]As per section 94(8) of the income tax act, any person buys or acquires units within a period of 3 months prior to record date and such person is allotted additional ...
Validity of Notice issued under section 148 of the Income Tax Act in the name of a deceased person
Validity of Notice issued under section 148 of the Income Tax Act in the name of a deceased personSection 148 of the Income Tax Act, 1961 (‘the Act’ for short) provides that before making the assessment, reassessment...
Levy and recovery of tax from Shipping business of non-residents [Section 172]
Levy and recovery of tax from Shipping business of non-residents [Section 172]India has a coastline spanning 7517 km with 13 major ports and about 200 small ports. According to the Ministry of Shipping, around 95 per cen...
Levy and recovery of tax from Shipping business of non-residents [Section 172]
Levy and recovery of tax from Shipping business of non-residents [Section 172]India has a coastline spanning 7517 km with 13 major ports and about 200 small ports. According to the Ministry of Shipping, around 95 per cen...
Say ‘No’ to Accommodation entries
Say ‘No’ to Accommodation entriesWhat is Accommodation entriesIn an economy where unaccounted income is a big menace, there are always efforts made by the tax evaders to bring their unaccounted income back to their b...