Articles by Dilip K Raina
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Charitable Institutions: New Rules for Registration
Discover changes to charitable institution registration under Section 12AB of the Income Tax Act. Learn about provisional and 5-year registrations.
Unexplained Cash Deposits & Section 269ST: Honest Taxpayers Beware
Honest assessees face scrutiny over cash deposits. Understand Section 269ST, bank reporting, and how GST can help reconcile sales. Avoid unnecessary notices.
Appeal Income Tax Assessment Orders to CIT (A)
Aggrieved by an income tax assessment order? Learn which orders are appealable before the Commissioner of Income Tax (Appeals) and how to file.
Penalty Under Section 271(1)(C) of the Income Tax Act 2016
Penalty Under Section 271(1)(C) of the Income Tax Act 2016
Applicability of Insolvency and Bankruptcy Code, 2016 to charitable Institution in India
The legal framework prior to the Insolvency and Bankruptcy Code, 2016 (IBC) was not effective to help timely recovery of defaulted and bad assets resulting not only delayed justice but also caused the undue strain on the Indian credit system.
True and Fair view of accounts - An opinion by Statutory Auditor
Lot of investment decisions in the present-day world are based on the reports generated by financial analysists. One of the trusted and important sources of financial information comes from audited published financials.
Taxation of hypothetical Income
In simple words Income tax is levied on income which has been received or has accrued. Income is said to be accrued when it becomes due, but it must also be accompanied by corresponding liability of the other party to pay the amount. Only then an income will be said to have accrued and is not a hypothetical income.
Reversal of Input Tax Credit Availed under GST Regime
One of the major steps to curb false/fraudulent claims of input tax credit was initiated under Goods and Services Tax regime by introducing a procedure to reverse the amount of input tax credit availed within 180 days in case no or part payment is made to the supplier of goods or services with interest as notified under section 50(1).
Predatory pricing under Income Tax Act
The dictionary meaning of the word PREDATORY PRICING: A pricing method of selling certain goods at a lower price than is required, or to give away goods for fre...
Supreme Court on Powers to Arrest under GST Act
On April 18,2019 a division bench of the Telangana High Court upheld the authority and power to arrest assigned to designated officers under the Goods ...
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