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

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)