Can any Business or Professional follow presumptive book keeping as per Sec 44AD ?

Can somebody suggest me where can i get scanner for CS executive programme module 1 as its out of stock in flipkart

Sir, in one of my case the assessee received advance of Rs. 20 Lac in Cash against land sale agreement. But this sale deal could not be matterlised, & I forfeited this amount. My Case was taken up in scrutiny under AIR. As I purchased a New land from this forfieted amount. I Submitted the copy of Sale agreement before the ITO, but he pressed for personal presence of this person who made this advance payment with source. This guy refused to co-Operate, and ITO made the addition of Rs. 20 Lac in my income. Now what steps/plea I should take in appeal before the CIT (A), because, this guy will also not co-Operate in future.

sir
maine tds deduct karke apne TAN kijagah employe ke PAN par jama kar diya jisme mera quaterly statement me short deduction dikha raha hai aur usme TDS department se demand aaye hai muzhe kya karna chahiye. kya muzhe tds department se koi relief milega.

there are three party- one high class salaried person, second sub lessor and third is land lord. Land lord does not want to disclose their PAN. Is the following tax planning possible, so that PAN of land lord remains undisclosed and salaried person may claims its maximum HRA limit:
sub lessor and land lord make rent agreement having rent Rs. 8000 pm and salary person and sub leasor make rent agreement for rent 21000 pm.
Now salaried person claims HRA by quoting PAN of sub leasor and sub leasor disclose rental income under other source head.

I m not able to concentrate on my studies. I planned for my studies as per my schedule of working to get a proper idea. But when the time comes to start the studies my mind gets disturbed. plz help me I want to complete my CS. But due to lack of concentration my plan is not working property. Regards, Supriya

sir my home town is in bihar and my father is bank manager presently posted in bihar and i am doing my articleship in kolkata and there is only 1 month left in completion of 2nd year of articleship but now i want to continue my remaining period of articleship in bihar.Could i take transfer on parent transfer basis by showing address proof of bihar??but i havn't transfer letter.i having only the proof that my father i presently posted in bihar.

My query is that if a group of people meet for a seminar for 1 day in Banquet (hotel) and bill consists of food provided on which vat is included and total bill is inclusive of service tax then tds is applicable and if yes under which head?? Also bill is more than Rs. 2 lakh Please explain?

Which book is most easy in terms of language for ca final direct taxes


Girish Ahuja or vinod gupta

assessee sold deprecisble assets (building) along with machinery, furniture , etc(i.e. other depreciable assets) received consideration for building only.
market value more than consideration means paid stam duty on higher value.

received nothing for other assets .
please what is tax implication on this for both assets