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Articles by Dilip K Raina

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Practicing as a Chartered Accountant under the Faceless Income Tax Era

  Dilip K Raina    12 October 2020 at 10:03

In this article, we understand why e-faceless assessment is different from the earlier face to face assessment and why we need to fill gaps existing in our offices, if any, to face future challenges.

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Posted in Income Tax  1 comments |   13332 Views


The Foreign Contribution (Regulation) Amendment Act, 2020 - A Section Wise Analysis

  Dilip K Raina    05 October 2020 at 10:46

The Foreign Contribution (Regulation) Amendment Act, 2020 - A Section Wise Analysis

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Posted in Others |   3174 Views


Non-Applicability of GST on Membership Subscription and Admission fee

  Dilip K Raina    15 July 2020 at 10:07

The amount collected as membership subscription and admission fee from members is not liable to GST as a supply of services

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Posted in GST |   10614 Views


Are practicing Chartered Accountants ready for Virtual Audit?

  Dilip K Raina    15 May 2020 at 10:27

It seems that the current year's audit will be a virtual one and from our own offices presently scattered at different locations as most of us are working from home.

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Posted in Audit  2 comments |   4905 Views


Supreme Court on Registration under section 12AA of Income Tax Act 1961

  Dilip K Raina    16 March 2020 at 10:42

Supreme Court on Registration under section 12AA of Income Tax Act 1961

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Posted in Income Tax |   32748 Views


Income Tax Appellate Tribunal's Powers to Rectify its order U/S 254 (2) of the Act

  Dilip K Raina    27 February 2020 at 10:42

Income Tax Appellate Tribunal's Powers to Rectify its order U/S 254 (2) of the Act

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Posted in Income Tax  1 comments |   5955 Views


Effects of notice issued under section 153A of the Income Tax Act 1961

  Dilip K Raina    17 February 2020 at 10:05

Effects of notice issued under section 153A of the Income Tax Act 1961

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Posted in Income Tax |   13815 Views


Section 68 of the Income Tax Act 1961- Judicial Interpretation

  Dilip K Raina    10 February 2020 at 10:19

As per the judicial interpretation of Section 68 of the Income tax Act 1961- Unexplained cash credits, the responsibility of the assessee is to prove the identity of the creditor, genuineness of the transactions and credit-worthiness of the creditor. Here is the detailed judicial interpretation.

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Posted in Income Tax  5 comments |   24966 Views


A Word of caution to Charitable Institutions

  Dilip K Raina    03 February 2020 at 10:03

Historically those institutions created with the main object of serving the general public without the aim to earn profits or distribute any income to the promoters of such institutions are called charitable institutions.

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Posted in Income Tax |   1809 Views


Honest assessee caught in the web of section 269 cash deposit

  Dilip K Raina    21 January 2020 at 10:49

Let us examine this situation from the perspective of the honest assessee and the law being followed by the income tax department.

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Posted in Income Tax  4 comments |   20253 Views