Popular Articles

Number - Layers of investment in subsidiaries

CS Divesh Goyal 08 December 2017 at 10:35

Number - Layers of investment in subsidiaries

Section 62 of CGST Act 2017: Assessment of non-filer of returns

Harsh Kaushik 06 May 2023 at 09:40

Section 62 of CGST ACT 2017 talks about the assessment of those registered taxpayers who have not filed their GST returns within the prescribed due dates. r.

Income from unsold flats shall be treated as business income

FCS Deepak Pratap Singh 10 March 2022 at 08:44

INCOME FROM UNSOLD FLATS SHALL BE TREATED AS BUSINESS INCOME OF THE DEVELOPER AND NO INCOME FROM HOUSE PROPERTY ON THE BASIS OF ANNUAL LETTING VALUE OR NOTIONAL VALUE OF RENT.

Capital Protection in Stock Markets

Raghav Behani 13 August 2013 at 12:50

Capital Protection in Stock Markets

GST Era & Cost Records and Cost Audit Applicability on the basis of HSN

CMA Navneet Kr Jain 18 June 2021 at 17:42

The pandemic has brought the focus on the importance of cost management of resources. In this article, we have answered queries which a company can have with regard to cost records applicability, or cost audit.

Cap on Capital Gain Deductions u/s 54 & 54F of IT Act 1961

FCS Deepak Pratap Singh 04 February 2023 at 17:06

In this article, we are going to discuss changes brought in the taxation of Income from Capital Gain.

Sec 194P | Relaxation for Senior Citizen for ITR

rajat jain 11 February 2021 at 10:48

Section 194P - Conditional Relaxation for a senior citizen who is the age of 75 years or more from filing return of Income Tax under Union Finance Bill 2021/Budget 2021.

How to File Income Tax Return of a Deceased?

Amit Bavishi 13 November 2015 at 10:48

Greeting to all of you!!! In this article, I will discuss the step by step process to file Income Tax Return (ITR) of a deceased. For better understanding I have uploaded Screenshots, however, I have strike through some portion of the image to keep t

WHERE US ECONOMY IS HEADING?

Indraneel Sen Gupta 08 November 2009 at 21:39

The unemployment rate rose from 9.8% to 10.2% in October, the U.S. Bureau of Labor Statistics reported. It was the first time the unemployment surpassing 10% in 26 years. In the coming quarters we will find many more job losses backed due to low eco

Equalisation Levy

CA Priyanka Kushwaha 08 June 2016 at 11:17

Budget 2016 has inserted a new chapter VIII in Income Tax Act, 1961. This relates to taxation on services of digital advertising from foreign companies like facebook, google etc. In addition to this new chapter, related sections have also been amende