Articles by CA.Mohit Gupta
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Supreme Court: Sec 153C Amendment Applies Retrospectively
Discover how the Supreme Court ruled Section 153C amendment applies to searches before June 1, 2015. Understand the implications for your tax assessments.
Union Budget 2023: Income Tax Search & Seizure Changes
Discover key changes to Income Tax Search & Seizure provisions in the Union Budget 2023-24. Understand new powers and timelines for tax authorities.
Can Accused Be Forced to Share Device Passwords in India?
Discover if an accused person can be compelled to reveal device passwords during investigations in India, based on constitutional rights and recent court rulings.
Income Tax Search & Seizure: Irregularity vs Illegality
Understand the difference between procedural irregularities and illegalities in income tax searches and seizures. Learn how courts view these issues.
Section 79A: No Loss Set-Off on Undisclosed Income
Learn about the Finance Bill 2022's Section 79A, preventing loss set-offs against undisclosed income found during searches and surveys. Understand its impact.
Union Budget 2022-23: Income Tax Search & Seizure Changes
Discover key changes to Income Tax Search and Seizure provisions in the Union Budget 2022-23. Learn about new rules for loss set-offs, approvals, and limitations.
Undisclosed Income & Penalties: No Immunity for 'Buying Peace'
Discover why declaring undisclosed income to 'buy peace' doesn't grant immunity from penalties under the Income Tax Act. Learn about your obligations.
Income Tax Search & Seizure: Assessee's Right to Cross-Examine
Understand your right to cross-examine witnesses in income tax search and seizure cases. Learn how this ensures fairness and due process in tax proceedings.
Search Assessment Limitation Period Controversy Explained
Understand the controversy surrounding the limitation period for search assessments under Section 153A/153B of the Income Tax Act. Get clarity on deadlines.
Income Tax Search & Seizure: Can Third Parties Be Involved?
Explore the legality of involving unconnected third parties in income tax search and seizure actions. Understand your rights and the limits of tax authority powers.
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