Articles by CA.Mohit Gupta
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Application of seized assets during the course of an Income Tax search towards the self assessment tax liability of an assessee - Whether permissible
The application of assets seized during the course of search and seizure action is governed by the provisions of Section 132B of the Income Tax Act'1961. Let us understand the application of the same.
Legality of Prior approval of Joint Commissioner for assessment in search cases under Section 153D of the Income Tax Act'1961
Legality of Prior approval of Joint Commissioner for assessment in search cases under Section 153D of the Income Tax Act'1961
Income Tax Search and Seizure Assessments - No universal application of the "extrapolation technique" in Search Assessments
In this article, we discuss the extrapolation technique in the Income Tax Search and Seizure Assessments and how there is no universal application regarding it....
Issuance of notice u/s 131 (1A) of the IT Act 1961 after conclusion of IT Search and Seizure u/s 132 of the IT Act 1961 - Legal Paradox
Issuance of notice u/s 131 (1A) of the IT Act 1961 after conclusion of IT Search and Seizure u/s 132 of the IT Act 1961 - Legal Paradox
Key observations of the Performance Audit report on Income Tax Search and Seizure Assessments
Summary of key findings and recommendations in the CAG’s performance audit report on income tax search and seizure assessments (Report no.14 of 2020)
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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