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Notes on income tax and constitutional law, written for the reader’s information. Nothing published here is legal advice, and reading it does not create a lawyer–client relationship.
Unexplained Cash Credit-S.68 Of The Income Tax Act,1961
INTRODUCTION Section 68 of the I T Act is one of the most powerful yet debated provision of the I T Act. This provision has given plethora of judgments, sometimes conflicting, both in favour of Revenue and the assessee. In light of those…
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Electronic filing of Appeal before CIT-(A)
Direct Taxes Monday, 4 January 2016 Electronic filing of Appeal before CIT-(A) Ministry of Finance vide press release dated 30/12/2015 has taken another significant step in direction of Digital India. Electronic filing of appeal along with…
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Reference to TPO- Law & Important Judgements
Sec 92CA provides that the Assessing Officer (“AO”) may make reference to Transfer Pricing officer (“TPO”) for computation of arm's length price (ALP) of international transaction entered into by assessee if the AO considers necessary and…
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