Articles

Date Title Authors
April 18, 2022 Reopening of Assessments – Clinical Study of Section 148A Read More
March 02, 2022 Income Tax Concepts - Judicial Pathway Read More
November 09, 2021 Faceless Assessment- Courts Uphold Principle of Natural Justice Read More
September 24, 2020 Development Agreement - Income Tax on Land Owner Read More
August 30, 2020 SC Overrides Agreement while Compensating Flat Buyer for delayed possession Read More
August 16, 2020 Fetters on Principle of Natural Justice in Penny Stock Cases Read More
July 31, 2020 A flat buyer acquire vested right in flat upon payment of consideration & execution of allotment letter Read More
July 25, 2020 Compensation attributable to a negative/restrictive covenant is a capital receipt : SC Read More
June 15, 2020 BAD DEBTS UNDER THE HEAD “CAPITAL GAINS” Read More
June 01, 2020 GST ON REVENUE SHARING DEVELOPMENT AGREEMENT AND AAAR RULING Read More
April 07, 2020 Collection by Society from Members- GST Implications Read More
March 12, 2020 S.2(47) Transfer: The Mist Clears on Development Agreements Read More
October 22, 2019 Article on 80AC case laws Read More
August 20, 2019 Benami Transactions Prohibition Amendment Act, 2016 Retrospective or Prospective Read More
August 15, 2019 GST on development agreements- Transition from Pre GST to GST regime Read More
July 29, 2019 Registered Agreement not mandatory for remedy under RERA Read More
April 18, 2019 Allowability of Expense And Burden of Proof on Assessee Read More
April 08, 2019 Effect of Recent GST Notifications on Development Agreements Read More
March 18, 2019 Deduction for Removal of Encumbrance U/s 48(1) of Income Tax Act Read More
March 09, 2019 Sanctity of Approval of Higher Authority u/s. 151 of Income Tax Act, 1961 Read More
January 31, 2019 No transfer on mere registration of Agreement for Sale Read More
January 14, 2019 Introduction of Section 28(ii)(e): Compensation on termination of Contract Read More
May 08, 2018 Section 80-IBA : New Avatar of deductions or litigations? Read More
April 21, 2018 “Transfer” u/s 2(47) in Development Agreements - A Continuing Saga Read More
March 21, 2017 Conversion of Entity & Capital Gain Exemption Read More
February 08, 2017 NOTIONAL RENTAL INCOME ON STOCK IN TRADE Read More
January 27, 2017 Estimation of On Money- The Dust Settles Read More
July 06, 2016 Challenge to Validity of Search Action Read More
June 15, 2016 Two deeming fictions for a capital contribution - Which one would prevail? Can section 50C override section 45(3) when immovable property is introduced as capital contribution? Read More
July 01, 2013 A game of dates – Should date of agreement be preferred over date of possession for capital gains? Read More
January 01, 2012 Penalty in search cases : Section 271(1)(c) v. section 271AAA Read More
August 01, 2011 Controversy around section 40(a )(ia) Read More
August 01, 2010 ABSENCE OF NOTICE UNDER SECTION 143(2) IN REASSESSMENT PROCEEDINGS - WHETHER FATAL TO ORDER ? Read More