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Your World of Income-tax Research

Expert Articles :

Taxsutra Database Insight : Appealability of 'agreed additions' & 'penalty' in income tax assessments - Judicial Overview Compendium of Recent Rulings on Undisclosed Income, Unexplained Credits, Unexplained Expenditure & Unexplained Investments - Part I Compendium of Recent Rulings on Undisclosed Income, Unexplained Credits, Unexplained Expenditure & Unexplained Investments - Part II Comprehensive analysis - Impact & Insight on Real Estate Notice u/s 143(2), is it mandatory! Exemption u/s 54 & 54F - A Judicial Analysis Invoking GAAR Principles - A Judicial Overview Depreciation - A Judicial Analysis MAT Provisions u/s 115JB - An Exhaustive Overview of Landmark and Recent Judgments Foreign Tax Credit - A Compendium of important rulings Recent Judicial Pronouncements on Taxation of Stamp Duty Value of Immovable Properties u/s. 50C Principles for Determination of Fair Income in case of Rejection of Accounts – A Judicial Analysis Compendium of Rulings Impacting ‘Unexplained Money’ Taxation u/s. 69A Compendium of Rulings Impacting 'Deemed Dividend' Taxation u/s 2(22)(e) Taxsutra Database Insight: Changing Contours of Law Enforcement in India Recent Judicial Decisions on Aspects of Sec. 79 – a Specific Anti-Abuse Provision Prosecution Proceedings for Default in Payment of Tax Deducted at Source Rulings Impacting Taxation of Salary Income Flashback 2022 - An Eventful Year 'for the Revenue' Taxsutra Database Annual Digest - A Compilation of 100+ important rulings of year 2018-19 Joint Development Agreement (JDA) - Taxability Condonation of delay in filing Appeal - 40 selected rulings Rulings impacting LLP taxation Tax Withholding Obligations on Domestic Payments Taxsutra Database Insight :Unexplained Cash Credits and "GP-Rate additions” - Part 1 Demonetisation (OCM) : Explanation for Duration/ Link between Cash Deposits & Withdrawal - Part 2 Demonetization (OCM): Cash Deposits/ Receipts/ Advances and Presumptive Tax u/s 44AD - Part 3 “Make available” – Payment towards supply of designs & drawings whether Royalty u/s 9(1)(vi) - Part 1 Amnesty Scheme - Interpretation of the word "Admitted and Pending" - Part 1 Amnesty Scheme - Effect of pendency of Assessee and Departmental appeal - Disputed tax and Tax arrears : Part 2 Interpretation of Applicability of Sec. 50C to transactions covered by Sec. 45(3) Interpretations of terms "derived from" and ‘attributable to’ – Deduction u/s 80IA and 80IB on interest income Revised avatar of ‘Vivad se Vishwas’ – Part 3 The clause “Make available”, Cross charged on deputation of “employees” – Part 2 The clause “Make available”, Cross charge on deputation of “employees” - Part 3 Vivad se Vishwas Special : Condonation of delay in appeal-filing by Courts to enable the Scheme benefit!
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