Articles by Gaurav Pahuja
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Pre-requisites of Section 91(1) and 192 of I.T. Act, 1961
Posted by Gaurav Pahuja
20 March 2013
19544 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
21918 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
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