Articles by CA Aman Rajput

Angel Tax India: Understanding Section 56(2)(viib)

Posted by CA Aman Rajput 09 May 2024 1001 Views

Understand Angel Tax in India (Section 56(2)(viib)). Learn how share premiums exceeding fair market value are taxed and how to determine share valuation.

CBDT Guidelines: Compulsory ITR Scrutiny FY 2024-25

Posted by CA Aman Rajput 08 May 2024 2545 Views

Discover CBDT's new guidelines for compulsory income tax return scrutiny in FY 2024-25. Learn which cases are selected and the procedures involved.

Employee Settlement Tax: Lump Sum Out-of-Court Explained

Posted by CA Aman Rajput 30 April 2024 511 Views

Understand the tax implications of lump sum out-of-court employee settlements in India. Learn if your settlement is taxable and under which head.

Fixed Deposit Interest: Capital Receipt or Revenue?

Posted by CA Aman Rajput 23 April 2024 1725 Views

Discover if fixed deposit interest earned before business commencement is a capital receipt. Understand the ITAT ruling and its tax implications for your business.

SEBI Proposals: Easier Business for Portfolio Managers

Posted by CA Aman Rajput 17 February 2024 1088 Views

SEBI seeks feedback on proposals to simplify compliance and enhance the ease of doing business for Portfolio Managers. Learn about key changes and how to submit comments.

Section 80P Deduction for Co-operative Societies Explained

Posted by CA Aman Rajput 16 February 2024 3042 Views

Understand Section 80P deductions for co-operative societies. Learn about eligibility, claims, and recent tribunal rulings for interest & dividend income.

High Court Rules on NCLT GST Powers Under IBC

Posted by CA Aman Rajput 14 February 2024 3108 Views

Understand the High Court's ruling on NCLT's powers regarding GST demands during CIRP under the IBC. Learn about tax assessment and enforcement.

Tax Season Savings: Deductions & Expert Tips

Posted by CA Aman Rajput 13 February 2024 1574 Views

Don't let tax season stress you out! Discover key deductions, savings strategies, and organisation tips to save big. Get ready to file with confidence.

Resolve GST Input Tax Credit Discrepancies: Kerala HC Ruling

Posted by CA Aman Rajput 10 February 2024 4433 Views

Learn how the Kerala High Court resolved ITC discrepancies under GST, referencing Circular 183/15/2022 for taxpayer relief. Get insights now.

Rajasthan Budget 2024: Key Highlights & Analysis

Posted by CA Aman Rajput 09 February 2024 2574 Views

Explore the Rajasthan Budget 2024 with key highlights on agriculture, education, women, and infrastructure. Discover initiatives for farmers, the elderly, and economic growth.