Articles by CA. Pushp Kumar Sahu

Section 68 Income Tax Act 1961: Critical Analysis

Posted by CA. Pushp Kumar Sahu 19 March 2022 11911 Views

Understand Section 68 of the Income Tax Act, 1961. Learn its purpose, applicability, and the onus on assessees regarding cash credits. Avoid hefty penalties.

Revisional Authorities: Protecting Revenue & Assessee Interests

Posted by CA. Pushp Kumar Sahu 04 February 2022 1762 Views

Discover the vital role of revisional authorities in tax laws. Learn how they safeguard revenue and protect assessees from unjust orders under Income Tax and GST.

Check Form 26AS Before Filing Income Tax Return

Posted by CA. Pushp Kumar Sahu 13 October 2021 5622 Views

Ensure accurate ITR filing by checking Form 26AS for TDS, TCS, tax paid, and high-value transactions. Avoid future discrepancies and notices.

CA Profession in the Digital Era: Staying Relevant

Posted by CA. Pushp Kumar Sahu 10 August 2021 7579 Views

Discover how the CA profession is adapting to digitalisation, embracing new technologies like AI and UDIN to maintain relevance and combat fraud.

Chartered Accountants: Driving India's Economic Growth

Posted by CA. Pushp Kumar Sahu 11 August 2021 3452 Views

Discover the vital role Chartered Accountants play in India's economy, from business inception to national development and tax law implementation.

India's Tax Information Exchange Agreements Explained

Posted by CA. Pushp Kumar Sahu 11 January 2021 2468 Views

Discover how India uses Tax Information Exchange Agreements (TIEAs) to combat tax evasion with tax havens and secrecy jurisdictions. Learn more today!

Tax Havens & Evasion: How MNCs Avoid Tax

Posted by CA. Pushp Kumar Sahu 27 October 2020 2243 Views

Discover how multinational corporations use tax havens for profit shifting and tax evasion. Learn about BEPS action plans and India's countermeasures.

Pricing Decision and understanding the role of Predatory Pricing

Posted by CA. Pushp Kumar Sahu 27 February 2020 3750 Views

By the term pricing decision, we mean the choices of business entities taken into consideration by them while setting the prices for their products and services.

Pricing Decision and understanding the role of Predatory Pricing

Posted by CA. Pushp Kumar Sahu 25 February 2020 2196 Views

By the term pricing decision, we mean the choices of business entities taken into consideration by them while setting the prices for their products and services.