Articles by CA.Mohit Gupta

Supreme Court: Sec 153C Amendment Applies Retrospectively

Posted by CA.Mohit Gupta 02 May 2023 8678 Views

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

Posted by CA.Mohit Gupta 02 February 2023 4489 Views

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?

Posted by CA.Mohit Gupta 05 November 2022 7604 Views

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

Posted by CA.Mohit Gupta 21 March 2022 2751 Views

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

Posted by CA.Mohit Gupta 21 March 2022 10711 Views

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

Posted by CA.Mohit Gupta 10 February 2022 3251 Views

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'

Posted by CA.Mohit Gupta 30 January 2022 2332 Views

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

Posted by CA.Mohit Gupta 09 January 2022 4801 Views

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

Posted by CA.Mohit Gupta 30 December 2021 2871 Views

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?

Posted by CA.Mohit Gupta 10 December 2021 4774 Views

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.