Articles by CA.Mohit Gupta
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IT Act 1961: Notice u/s 131(1A) Post Search & Seizure
Explore the legal paradox of issuing notices under Section 131(1A) of the IT Act 1961 after a search and seizure under Section 132. Understand the implications....
Income Tax Search & Seizure Audit: Key Findings
Discover key findings from the CAG's performance audit on Income Tax search & seizure assessments. Learn about compliance issues and recommendations.
Income Tax Search & Seizure: Legality of Survey Conversion
Explore the legality of converting income tax surveys (Section 133A) into search and seizure actions (Section 132) under the Income Tax Act, 1961.
Bar on Subsequent Settlement Commission Applications
Understand the bar on subsequent applications to the Income Tax Settlement Commission, including legislative intent and recent judicial interpretations.
Joint Commissioner Approval for Search Assessments: Section 153D
Understand the legality of Joint Commissioner approval for assessments in search cases under Section 153D of the Income Tax Act. Learn about due application of mind.
Rationalisation of Income Tax Search and Seizure
Rationalisation of Income Tax Search and Seizure provisions under The Income Tax Act'1961
Budget: Giving a much needed fillip to Startups
GIVING A MUCH NEEDED FILLIP TO THE �START UPS�The much awaited Union Budget 2016 has finally been unveiled by the Hon'ble finance minister,expatiating on a series of policy initiatives and schemes that aim at encouraging startups an
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