Book: Technical & Legal Issues & Solutions under Income Tax Act with Youtube Videos
by Dr. Amit Kumar Gupta
Publisher: Bharat Law House Pvt. Ltd.
Book title: Technical & Legal Issues & Solutions under Income Tax Act with Youtube Videos
1st Edition, 2025
Particular | Price (Rs.) |
Price | 1,395 |
Less: Discount @ 20% | 279 |
Offer Price | 1,116 |
About the Book
Section 2(1B): Amalgamation
- Whether Assessment In Name Of Amalgamated Company Even If Notice Issued Before Amalgamation Valid?
- Whether Assessment Order Passed In The Name Of Amalgamated Company Is Null And Void Abinitio?
- Once Factum Of Amalgamation Intimated, Participation In Proceedings Will Not Justify Proceedings?
Section 2(7A): Assessing Officer
- Whether Notice U/S 143(2) Can Be Issued By A.O. Who Does Not Have Jurisdiction Over Assessee?
Section 2(14): Capital Asset
- Whether Relinquishment Of Assessee’S Share In Firm Is A Capital Asset & Eligible For 54F Exemption?
- Whether Loan Given By Assessee To Its Subsidiary Is A Capital Asset Within Meaning Of Section 2(14)?
Section 2(15): Charitable Purpose
- Whether Affiliation By A Regulatory Authority Are Essential Attributes Of Education U/S 2(15)?
- Whether Proviso To Section 2(15) Will Be Applicable If Receipts Are Incidental To The Main Objects?
- Whether Organising Drama On Various Personalities Comes In The Definition Of Education?
Section 2(19): Co-Operative Society
- Whether Deduction Is Allowed U/S 80P For Interest Earned From Investments With Co-Operative Banks?
Section 2(19Aa): Demerger
- Whether Sale Of Individual Assets Can Be Termed As Slump Sale?
Section 2(22)(E): Deemed Dividend
- Whether Trade Advances In The Nature Of Commercial Transactions Can Be Taxed As Deemed Dividend?
- Whether Deemed Dividend Is Taxable In The Hands Of Beneficial Shareholder Or Borrower?
- Where Unsecured Loan From Company To Firm Is Taxable, In Hands Of Firm Or Partner Who Holds Shares?
- Whether Provision Of 2(22)(E) Is Applicable Where Shareholder Is Not Beneficial Of Loan Transaction?
Section 2(23C): Hearing
- Whether Assessment Order Without Din Is Valid If Din Is Mentioned In Demand Notice?
Section 2(24): Income
- Whether An Amount Received On Arbitration By A Partner From A Firm Is Taxable?
- Whether Principle Of Mutuality Will Apply To Interest Received On Fixed Deposits By Clubs?
- Whether Grant By Government For Specific Purpose Is Exempt Even If 12Aa Registration Is Not There?
- Whether Entries In Books Of Accounts Conclu-Sive To Determine Taxable Income Of Assessee?
Section 2(31): Person
- Whether Deduction U/S 80P(2)(A)(I) Can Be Denied Simply Because Assessee Adopted The Status As Aop?
Section 2(35): Principal Officer
- Whether Reasonable Cause Is Lighter Than Good And Sufficient Cause In Prosecution Proceedings?
Section 2(47): Transfer
- Whether An Amount Received On Arbitration By A Partner From A Firm Is Taxable?
- Whether J.D.A. Without Registration Will Be Considered As Transfer U/S 2(47)?
Section 4: Charge Of Income-Tax
- Whether Mere Increasing Expenses And Reducing Agricultural Income Result In Income From Other Source?
- Whether Interest Received From Deposits Is Capital Receipt Upto Completion Of Project?
- Whether Retention Money Will Be Taxable In Year In Which Obligation Under Contract Were Fulfilled?
Section 5: Scope Of Total Income
- Whether There Is Any Difference In Assessment Or Reassessment U/S 147 For Any New Claim Of Assessee?
- Whether Providing Computer Reservation System To Travel Agencies Constitute Permanent Establishment?
- Whether There Is Accrual Of Income If There Is Uncertainty In Recovery Of Int. On Overdue Payments
Section 6(1): Residence In India
- Where Assessee Left India For Business, Can Be Considered As For Employment As Per Section 6(1)?
Section 9: Income Deemed To Accrue Or Arise In India
- Whether Royalty Can Be Taxed On Accural Basis When Dtaa Speaks About Taxability On Receipt Basis?
- Whether Reimbursement Of Salary Expense By Associated Enterprises Comes Under Definition Of Fees For Technical Services?
- Whether There Is A Difference Between Use Of Copyrights Rights And Copyrighted Articles?
- Whether Receipt Of Interconnection Charges Can Be Taxed As Royalty Or Fees For Technical Services?
- Whether Mere Access To Legal Database Would Fall Within Definition Of Fees For Technical Services?
- Whether Providing Computer Reservation System To Travel Agencies Constitute Permanent Establishment?
- Whether Amount Received For Providing Database Without Giving Ownership Is Royalty U/S 9(1)(Vi)?
- Whether Tds Is To Deducted On Sale Of Sim Cards To Retailers Through Distributors?
- Whether Standard Facility To Public At Large Comes In Definition Of Technical Services U/S 9(1)(Vii)
- Whether Consideration Received From Mining Or Like Projects Covered Under Fts U/S 9(1)(Vii)?
- Whether Commission And Subscription Earned By N.R Assessee Come In The Nature Of Royalty Or Fts?
- Whether Sale Of Software To Indian Customers And Distributers By Non-Resident Company Is Royalty?
Section 10(1) | Section 10: Incomes Not Included In Total Income
- Whether Mere Increasing Expenses And Reducing Agricultural Income Result In Income From Other Source?
Section 10(6) | Section 10: Incomes Not Included In Total Income
- Can Exemption U/S 10(6)(Viii) Be Claimed Through Rectification U/S 154 For Salary On A Foreign Ship?
Section 10(10Aa) | Section 10: Incomes Not Included In Total Income
- Is Distinction Between Govt. Employees Vis-À-Vis Others A Reasonable Classification Under Article 14
Section 10(23C) | Section 10: Incomes Not Included In Total Income
- Whether Sections 11 & 13 Relating To Interested Person Will Be Applicable To Section 10(23C)(Iv)?
- Whether Registration U/S 10(23C)(Vi) May Be Granted When Assessee Has Multiple Objects?
- Whether Registration U/S 10(23C) Can Be Cancelled Retrospectively?
- Whether Decision In New Noble Educational Society Is Prospective In Practical Sense?
- Whether Providing Copyright For Publishing & Earning Royalty Comes In Definition Of Education Solely
- Whether Penalty U/S 271B Can Be Levied For Not Getting Audited U/S 12A(1)(B)?
- Whether Profit Of 67.81% Before Depreciation & 44.48% After Dep. Is A Criteria Of Education Solely?
- Whether Condition Of Application For 85% Is Applicable For Claiming Exemption U/S 10(23C)(Iiiad)?
- Whether Receipts From Other Sources To Be Considered For Calculating Limit U/S 10(23C)(Iiiad)
Section 10(26) | Section 10: Incomes Not Included In Total Income
- Whether Individual Partners And Partnership Firm Are Same For Claiming Exemption U/S 10(26)?
Section 10(34) | Section 10: Incomes Not Included In Total Income
- Whether Complete Demand Can Be Stayed When The Assessment Is High Pitched?
Section 10(38) | Section 10: Incomes Not Included In Total Income
- Whether Not Providing Opportunity Of Cross Examination Is Against Principles Of Natural Justice?
- Whether Assessee Can Be Incriminated On Basis Of General Report Or Statements Relied Upon By A.O.?
- Whether Long Term Loss Of Listed Shares Can Be Set Off Against Long Term Gain On Unlisted Shares?
- Whether Failure To Disclose Ltcg On Shares Exempt U/S 10(38) In Return Is Prejudicial To Revenue?
- Whether Right Of Cross Examination Is The Vital Part Of Principles Of Natural Justice In Income Tax?
- Whether Addition For Penny Stock Can Be Made Without Establishing Assessee’S Role In Price Rigging?
- Whether Volume Of Transactions Or Intention Of Assessee Is Basis To Judge Nature Of Income?
Book: Tax Audit & E-filing (for AY 2025-26)
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