| Special Story :: Assessment |
|
| Introduction and Overview |
Chandravijay Shah |
| Nature of Assessment Proceedings |
V. H. Patil |
| Scrutiny Assessment [Sections 143(3) and 153] |
Chandrashekhar N. Vaze |
| Best Judgement and Protective Assessments |
Anil J. Sathe |
| Assessment Pursuant to Appellate/Revisional Orders |
Keshav B. Bhujle |
| Discharging of Onus/Precautions at Assessment |
Reepal G. Tralshawala |
| Questions & Answers |
Narayan K. Varma & Rajesh Kothari |
| Reference to Relevant Notifications, Circular, Press Notes, etc. |
Achala V. Vaidya |
| Browser to Recent Articles on Assessment |
Kishor Vanjara |
|
| Special Story :: Interest ? Payable/Receivable ? Income-tax Act, 1961 |
|
| Introduction and Overview |
V. H. Patil |
| Interest for Defaults in furnishing returns |
Kishor Vanjara |
| Interest for Defaults in payment of Advance Tax |
Sanjay Parikh |
| Interest for Defaults in payment of TDS and TCS |
Anish Thacker |
| Other interests |
M. Subramanian |
| Interest on refunds and excess refunds |
Chandravijay Shah |
| Remedies |
K. Gopal |
| Case Laws Index |
|
|
| Special Story :: Construction Business ? Accounting and Taxation |
|
| Introduction and Overview |
Anil J. Sathe |
| Accounting Issues |
Himanshu Kishnadwala |
| Tax Issues |
C. N. Vaze |
| Presumptive Taxation ? Section 44AD |
Naresh Dharia |
| Survey & Search |
C. D. Mehta |
| Drafting of Agreements, Stamp Duty etc. |
Sunil Ramani |
| Sales Tax & Works Contract Tax |
Rajat Talati |
| Index to Case Laws |
|
|
| Special Story :: Survey under Income-tax Act |
|
| Introduction and Overview |
V. H. Patil |
| Authorities, Place and Time |
Keshav B. Bhujle |
| Power and Scope |
Pradip N. Kapasi |
| Statement, Declaration and Penalty |
Dilip V. Lakhani |
| Accounting treatment and Assessment |
Anil J. Sathe |
| Expenditure on functions, etc. S. 133A(5) |
Chetan A. Karia |
| Collection of information ? S. 133(6) and S. 133B |
Varsha N. Likhite |
| Case Laws Index |
|
|
| Special Story :: The Finance (No. 2) Act, 2004 |
|
| Introduction & Overview |
Rajiv J. Luthia |
| Scope of Services |
Rajkamal R. Shah |
| Finance (No. 2) Act, 2004 |
Puloma Dalal |
| Business Auxiliary Services and Banking & Other Financial Services |
Jayraj Seth & Amitabh Khemka |
| Exclusions, Exemptions, Abatements and Options |
Bharat Shemlani |
| CENVAT Credit Rules, 2004 |
S.S. Gupta |
| Interest and Penalties |
Bharat Shemlani |
| Some Controversies |
Sunil Gabhawalla |
| Applicability of Central Excise Provisions |
Bakul B. Mody |
| Service Tax vs. Sales Tax/Works Contract Tax |
Parind A. Mehta |
| Procedural Aspects |
Vijay Kakwani |
| Case Studies |
A.R. Krishnan & Girish Raman |
|
| Special Story :: FAQs ? Tax Recovery and Stay |
|
| Introduction and Overview |
Y. P. Trivedi |
| Tax Recovery: Basic Issues |
Sanjiv Shah |
| Modes of Recovery |
Deepak Mehta |
| Stay Proceedings before AO/TRO/CIT(Adm) |
Dilip Lakhani |
| Stay Proceedings before CIT (Appeals) and Tribunal |
Vipul Joshi |
| Remedies before High Courts and Supreme Court |
Firoze Andhyarujina |
| Gist of Important Decisions |
Sunil Mandloi |
| Gist of Important Circulars and Instructions |
Chandravijay Shah & Naresh Dharia |
| Specimen Drafts of Applications/Petitions |
|
| Heads of Relevant Provisions of the Act |
|
| Heads of Rules to Schedules II and III of the Act |
|
| Case Laws Index |
|
|
| Special Story :: Penalties under the Income-tax Act, 1961 |
|
| Basic Principles |
V. H. Patil |
| Tabular Chart of Provisions (Ready Reckoner) |
Nitesh Joshi & Akram Khan |
| Concealment of Income |
Keshav Bhujle & Nishant Thakkar |
| Cash Loans and Deposits |
Sunil Lala |
| Miscellaneous (Part I) |
M. Subramanian |
| Miscellaneous (Part II) |
Sanjiv Shah |
| Penalty in Transfer Pricing |
Anish Thacker & Sushant S. Nayak |
| General Provisions |
Shobha Jagtiani |
| Case Laws Index |
|
|
| Special Story :: Service Tax |
|
| Introduction |
Vikram Nankani |
| Procedures |
A. R. Krishnan & Girish Raman |
| Service Tax for Select Services ? I |
S. S. Gupta |
| Service Tax for Select Services ? II |
Sunil Kothare |
| Service Tax for Select Services ? III |
Sangeeta Mhatre |
| Service Tax for Select Services ? IV |
Puloma Dalal |
| Input Tax Credit |
Jayraj Sheth |
| Trade Notices, etc. |
Pritesh Mehta |
| Case Laws Index |
|
|
| Special Story :: Taxation of Salary |
|
| Basic Concepts ? An Overview |
Anil J. Sathe |
| Computation and Chargeability |
Kirit Kamdar |
| ESOP |
Rajesh Kothari |
| Perquisites |
C. N. Vaze |
| Non-Residents & Expatriates |
Hiten Shah |
| Exemptions and Reliefs |
Ameet Patel |
| Tax Deduction at Source |
Makarand Herwadkar |
| Case Laws Index |
|
|
| Special Story :: Appeals - (CIT(A) and Tribunal |
|
| Introduction and Overview |
Keshav B. Bhujle |
| Nature and Fundamentals of Appellate Proceedings |
V. H. Patil |
| Commissioner of Income-tax (Appeals) |
Sunil Kothare |
| Income Tax Appellate Tribunal |
K. Gopal |
| Drafting and Procedure in Appeals |
Atul Jasani |
| Additional Evidence |
R. V. Vora |
| Stay of Recovery |
Vipul Joshi |
| Preparation for hearing |
Nandkishore Hegde |
| Art of Representation |
S. N. Inamdar |
| Binding Nature of Tribunal Orders |
Arati Vissanji |
| Relevant Case Laws |
Pankaj Toprani |
| Index to Case Laws |
|
|
| Special Story :: Clubbing of Income/Wealth |
|
| Introduction and Overview |
K. B. Bhujle |
| Clubbing in General - Section 60 to 63 |
Sunil M. Lala |
| Income of Spouse, Minor Child, etc. - Section 64 |
Vijay Mehta |
| Other Relevant Provision |
Preeti Joshi |
| Wealth Tax Act, 1967 |
Sanjiv Shah |
| Case Laws Index |
|
|
| Special Story :: The Finance (No. 2) Act, 2004 |
|
| Income and Exempt Income |
Subhash Shetty & Pradip Kapasi |
| Charitable Trust, Salaries & Capital Gains |
Naresh Dharia |
| Business Income/Loss |
Vijay Mehta |
| Deductions, Rebates & Miscellaneous |
Vipul Joshi |
| International Taxation |
Mayur Desai |
| Assessment and Appeals |
Keshav Bhujle |
| Amendments at a Glance Direct Tax |
Kishor Vanjara |
| Case Laws Index |
|
|
| Special Story :: Charitable Trusts |
|
| Introduction and Overview |
Arvind H. Dalal |
| Charity and Charitable Trust |
Anant R. Jani |
| Formation of Charitable Trust |
Vipin P. Batavia |
| Relevant Laws ? Important Provisions |
P. A. Jani |
| Accounts and Audit |
Anil J. Sathe |
| Income-tax & Wealth-tax |
Kishor Karia & Haresh Kataria |
| Total Exemption to Charitable Organizations |
Gautam S. Nayak |
| Principles of Mutuality vis-a-vis Charitable Trust |
V. H. Patil |
| Section 25 Companies |
Sonalee Godbole |
| Important Circulars |
Naresh Dharia |
| Case Laws Index |
|
|
| Special Story :: Accounting Standard & Taxation |
|
| Introduction and Overview |
Jayant P. Gokhale |
| AS 9 - Revenue Recognition |
Harshal Agarwal |
| AS 11 - The effects of changes in Foreign Exchange Rates |
Atul Suraiya |
| AS 7 - Construction Contracts |
Harish Motiwala |
| AS 25 - Interim Financial Reporting |
Harish Gupta |
| AS 2 - Valuation of Inventories |
Hemant Parab |
| AS 29 - Provision, Contingent Liabilities and Contingent Assets |
Tekchand Gupta |
| AS 6 & 10 - Depreciation Accounting and Accounting for Fixed Assets |
Sanjay Lunkad |
| AS 16 - Borrowing Costs |
Chandrashekhar Vaze |
| AS 22 - Accounting for Taxes on Income |
Anil Bhosekar |
| AS 24 & 28 - Discontinuing Operations and Impairment of Assets |
Apoorva Shah |
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