Searching Content indexed under Income Tax by Vaish Associates Advocates ordered by Published Date Descending.
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Bail In FIR Under Sections 120-B/384 IPC And Section 8 Of The Prevention Of Corruption Act
The petitioner demanded huge money to settle the matter with the Income Tax department and to avoid adverse media reporting.
8 Oct 2019
Deposit Of TDS With Interest Beyond Stipulated Period Is Not An Alibi In Criminal Prosecution For Belated Filing Of Tds Under Section 276 B Of The Income Tax Act, 1961
That the TDS deducted by the petitioners was deposited with interest with the Department within 12 months from the respective dates of the deductions.
19 Sep 2019
Procedure For Identification And Processing Of Cases For Prosecution Under The Income Tax Act, 1961 And Relaxation Of Time Limit For Compounding The Offence Under The Direct Tax
On 9th September 2019, CBDT has issued 2 circulars with respect to the procedure for identification and processing of cases for prosecution under the Income Tax Act, 1961 and the relaxation of time limit ...
18 Sep 2019
Value Of Uncertified Foreign Bank Records Under DTAA For Prosecution Under The (Indian) Income Tax Act And Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act
The intention of the legislature is pretty clear from recent development in the field of law dealing with white-collar crimes.
6 Aug 2019
Information Furnished Under DTAA- Evidentiary Value In Trial
DTAA (Double Taxation Avoidance Agreement) refers to a Tax Treaty that is entered between two countries. The purpose of such Agreements is to make sure that a person does not suffer duplication of taxes.
2 Aug 2019
Interplay Between Black Money Law And Income-Tax Act – An Analysis.....
With an intent to tax illegitimate / undisclosed foreign income and assets earned / acquired outside India by residents to India, the Central Government had enacted The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 ...
26 Jul 2019
Family Arrangement: Income Tax Perspective
Family Arrangement is an arrangement between members of a family descending from a common ancestor or near relation trying to sink their differences and disputes, settle and solve their conflicting claims once and for all ...
12 Jul 2019
Decoding Tax Fine-Print Finance Bill, 2019
Vaish Associates Budget 2019 presentation.
12 Jul 2019
Conditions For Re-Opening Of The Assessment Beyond 4 Years In The Case Of Assessment Made Under Section 143(3) Of The Income Tax Act
In the case of Best Cybercity (India) Pvt. Ltd. Vs Income Tax Officer, Ward 4(3) & anr., Delhi High Court summarized the requirements for re-opening of the assessment beyond 4 years in the case of assessment ...
10 Jun 2019
Appeals Before Appellate Authorities Under The Income Tax Act, 1961
Appeal can be filed before the CIT(A) against orders referred in section 246A of the Act, which covers substantial orders passed under the Act, such as:
10 Jun 2019
Cash Deposits – Tax Implications
Provisions of section 68 of the Act reads as under:
10 Jun 2019
Whether Cash Transactions During Demonetization Period Per-Se Fall Under The Scope Of Benami Act?
Under The Benami Transactions (Prohibition) Act, 1988, the scope of benami transaction was very limited and it used to include only those transactions in which property is transferred to one person for a consideration paid or provided by another person.
5 Jun 2019
Mens Rea, Limitation & Prosecution Under Income Tax Act
The expression 'willfully admits' employed in the above provision is an inclusive one, despite which, it does not, in any way, change the common and fundamental meaning of it.
21 May 2019
Powers Of Enforcement Directorate (ED) Under Foreign Exchange Management Act, 1999 (FEMA)
Directorate of Enforcement is a multi-disciplinary organization mandated with the task of enforcing the provisions of two special fiscal laws – Foreign Exchange Management Act, 1999 and Prevention of Money Laundering Act, 2002.
22 Mar 2019
Compounding Of Offences Under The Income Tax Act- Limitation And Stage Of Payment Of Compounding Fees
What will be the fate of an application filed for compounding of offence after one year during the course of prosecution under the Income Tax Act?
25 Sep 2018
Sanction Under Sec. 279 Of The Income Tax Act, 1961 For Prosecution – Conditions & Obligations
In the case Indo Arya Central Transport Limited & Ors. vs. Commissioner of Income Tax (TDS), Delhi -1 & Anr. ( ...
14 Jun 2018
Compounding Of Offences Under Section 279 (2) Of The Income Tax Act, 1961 – Upfront Payment Of Compounding Fee & Limitation For Filing Of The Application For Compounding Of Offenses Under The Income Tax Act
In the writ petition titled Vikram Singh vs. UOI (W.P.(C) 6825/2016), the Division Bench of the Hon'ble High Court of Delhi for compounding of offences under Section 279 (2) of the Income Tax Act, 1961, ...
13 Apr 2018
TaxBuzz... November 14, 2017
As per section 145 of the Income Tax Act, 1961 (‘the Act'), income of an assessee chargeable to tax under the head "Profits and gains of business and profession" is determined as per the method of accounting consistently followed by an assessee.
22 Nov 2017
Consequences Of Pendency Of Appeal In A Criminal Case & Its Effect On Compounding
While deciding the said appeal, the Hon'ble court held that the power of compounding is exercisable even when proceedings are pending.
12 Oct 2017
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