Useful Income Tax Articles

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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