Articles by Mayank Mohanka

Sections 50C of IT Act resulting in Double Taxation?

Mayank Mohanka 19 August 2019 at 10:41

Sections 50C/43CA/56(2)(x) of Income Tax Act concerning Adoption of Circle Rates for Computation of Capital Gain/Business Profits/Income from Other Sources on L..

Coercive Recovery Measures of Tax Collection by Revenue Authorities need to change!

Mayank Mohanka 08 August 2019 at 11:20

As per the existing Legislative framework of the Direct T

Impact of constitutional amendment in Article 370 on Income Tax & GST in Kashmir

Mayank Mohanka 06 August 2019 at 11:30

The pre-amended Article 370 of the Constitution of India coming under part XXI, granted �special autonomous status� to the State of Jammu and Kashmir.�

Analysis of SC Judgement holding Allowances as part of Basic Salary for PF contribution purpose!!

Mayank Mohanka 25 July 2019 at 12:26

"Is the recent SC judgement holding allowances as part of basic wages for the purpose of determination of PF contribution, contradictory with the stand of

Section 56 on buy back of shares : An undying conundrum

Mayank Mohanka 23 July 2019 at 11:57

Applicability of Section 56(2)(viia) & 56(2)(x) of the Income Tax Act, 1961 on Fresh /Bonus/Right Issue & Buy Back of Shares: An Undying Conundrum!!

Journey of Insolvency and Bankruptcy code

Mayank Mohanka 22 July 2019 at 11:46

The intent of the Legislature in repealing the erstwhile SICA Act and its substitution with the new Insolvency & Bankruptcy Code (IBC) 2016was to ensure mor

Impact of the Budget 2019-20 announcements on NBFC

Mayank Mohanka 16 July 2019 at 11:47

NBFCs: Impact Assessment of Carrot & Stick Approach of Proposed Amendments in the Union Budget 2019-20!!

Proposed Amendments in Finance Bill : Decoding Budget 2019

Mayank Mohanka 06 July 2019 at 13:12

Decoding Union Budget 2019-20: Are Proposed Amendments in Finance (No. 2) Bill 2019 identify with a Satiated Elephant satisfied with few mounds of rice or an In..

Is EPFO Act Applicable to ICAI?

Mayank Mohanka 16 March 2018 at 11:00

ARE THE PROVISIONS OF THE EMPLOYEES PROVIDENT FUND AND MISCELLANEOUS PROVISIONS ACT, 1952, APPLICABLE TO THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (ICAI)?..

Plenary & Coterminous Powers of CIT(Appeals)

Mayank Mohanka 15 March 2018 at 10:50

Analysis of the CBDT's Recent Instruction bearing F.No. DGIT(Vig.)/HQ/SI/Appeals/2017-18/9959, dated 8.3.2018 On Plenary, Coterminous & Co-extensive P