Articles by CA Aman Rajput
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All about Angel Taxation in India
Angel Tax which is governed by Section 56(2)(viib), was introduced in the Income Tax Act from the Assessment Year 2013-14 via finance bill, 2012 as a step to take up the circulation of unaccounted money in the name of share premiums which were received by private companies or closely held companies.
CBDT releases guidelines for compulsory selection of ITR for mandatory scrutiny during FY 2024-25
The Central Board Direct Taxes(CBDT) has released some guidelines relating to compulsory selection of Income tax returns for 100% Scrutiny during the financial year 2024-2025.
Lump Sum out-of-court Employee settlement and its Tax implications!
Imagine you worked for a company, and after leaving your job, you received a lump sum from your employer as a settlement. Now, the big question is: do you need to pay tax on that money? And if yes, under which head will it be taxable?
Can Interest Income on Fixed Deposits be treated as capital receipts?
In this article, the author is going to discuss the details of the case of Deputy Commissioner of Income-tax v. BTW Atlanta Transformers India (P.) Limited., by examining arguments in above case, and the tribunal's decision, which will help us in understanding the broader implications for the taxpayers as a whole
Enhancing Ease of Doing Business for Portfolio Managers: SEBI
This article outlines various recommendations put forth by SEBI's Ease of Doing Business (EODB) working group and additional proposals aimed at streamlining processes and enhancing investor experience within the portfolio management industry.
Analysis of Section 80P Deduction for Co-operative Societies
In this article we will discuss the intricacies of Section 80P, drawing insights from the recent Tribunal case of Sardar Patel Co-Operative Credit Society Ltd. v. Deputy Commissioner of Income-tax, Circle-2(3) (IT APPEAL NO. 645/SRT/2023).
The High Court's Ruling on NCLT's Powers under the IBC regarding GST demands
The Insolvency and Bankruptcy Code of India, enacted in 2016, revolutionized the country's insolvency landscape by providing a consolidated framework for resolving corporate insolvency cases swiftly and efficiently.
Don't Let Tax Season Sneak Up on You: Tips to Save Big!
Whether you're a seasoned taxpayer or new to the game, this article will provide you with the tools and information you need to take control of your finances and make the most of tax season.
Resolving Input Tax Credit Discrepancies under GST
In a recent judgment by the Kerala High Court in the case of Kochi Medicals v. State Tax Officer, the court addressed the issue of mismatch between GST returns filed by a petitioner and the corresponding input tax credit available, highlighting the complexities faced by taxpayers during the initial stages of GST implementation.
Rajasthan Budget 2024: A Detailed Breakdown
The Rajasthan Budget 2024, presented by Diya Kumari, marks the Bhajan Lal government's first budget in 22 years. It unveils several significant announcements impacting various sectors, aiming to improve the lives of citizens and bolster the state's economy.
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