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Articles by Gaurav Pahuja

Pre-requisites of Section 91(1) and 192 of I.T. Act, 1961

Posted by Gaurav Pahuja 20 March 2013 19529 Views

Pre-requisites of Section 91(1) and 192 of I.T. Act, 1961 In this write up, the author has enlightened the pre-requisites of Section 91(1) and 192 of the Income Tax Act, 1961 keeping in view the basic objective of the concerned section. Also t

Chargeability of gifts made to HUF u/s 56 of IT Act

Posted by Gaurav Pahuja 20 September 2011 21896 Views

Chargeability of gifts made to HUF u/s 56 of I.T Act 1961 In this article the author has made an attempt to distinguish between the exemption benefits granted to Individual or HUF on gift received by them, although both of them are covered by the