Latest Updates

Income Tax

Service Tax


Income Tax Articles
DateWritten ByContentDownload
06/09/2016ADV JYOTI RAJCost Inflation Index’s. Download
31/07/2016Adv Jyoti RajGuide To Income Declaration Scheme, 2016 And Direct Tax Dispute Resolution Scheme, 2016 Download
24/06/2016Adv Jyoti RajS. 147: A Treatise On The Law Of Reopening Of Assessments Download
24/06/2016Adv Jyoti RajGuide to the law on reopening of assessments u/s 147 of the Income‐tax Act Download
10/06/2016Adv Jyoti RajTCS on Sale of Goods and Service required to be revamped - Download
10/06/2016Adv Jyoti RajAmendment in TCS U/S 206C(1D) of Income Tax Act,1961 Download
04/04/2016Adv Jyoti RajAnalyzing Union Budget 2016 Download
18/02/2016Adv Jyoti RajPowers of the A.O. are not plenary or unbridled Download
11/02/2016Adv Jyoti RajWomen can be Karta of HUF: Delhi High Court Download
09/01/2016Adv Jyoti RajInterest on delayed payment in connection of acquisition of property is allowed u/s 24 (b) - Download
09/01/2016Adv Jyoti RajPenalties under the Income-Tax Act, 1961 Download
06/01/2016Adv Jyoti RajCBDT December excellent moves shall have a morale boosting effect on Tax Practice - Download
03/01/2016Adv Jyoti RajComprehensive Analysis of New Requirements of furnishing PAN & AIR Information w.e.f 01-01-2016 Download
03/01/2016Adv Jyoti RajPrinting of Newspaper amounts to production & manufacture - Download
03/01/2016Adv Jyoti RajNo SSI exemption on manufacture of branded goods: SC - Download
24/09/2015Adv Jyoti RajDelhi HC Judgment: Dismisses tax-audit due-date extension plea Download
24/09/2015Adv Jyoti RajTax Audit Due date Extension AY 2015-16 Status of Appeals Filed in Delhi, Gujarat and Punjab and Haryana High Courts, Hearing in Couple of Download
24/09/2015Adv Jyoti RajDelhi High Court refuses Tax Audit/ITR Due Date Extension directs CBDT to Notify ITRs on 1st Day of Assessment Year and Record Reasons for Delay Download
23/09/2015Adv Jyoti RajCIT cannot revoke section 263 when AO adopts one view out of two possible views : HC Download
23/09/2015Adv Jyoti RajAddition based on third party evidence not tenable if no evidence found from assessee Download
23/09/2015Adv Jyoti RajFailure of A.O. to dispose of objections raised will render re-assessment invalidated Download
22/07/2015Adv Jyoti RajWhat if you have failed to pay advance tax? Download
20/07/2015Adv Jyoti RajMinimum Alternate Tax (MAT) u/s 115JB of Income Tax Act, 1961 Download
20/07/2015Adv Jyoti RajAdvocates alone are entitled to Practice, Plead and Act before revenue authorities Download
12/06/2015Ajay Gulati, AdvocateITAT Order 234E Fee deleted in the absent of the enabling provisions u/s 200A. Download
17/05/2015Adv Jyoti RajHow to reply to different income tax notices Download
02/05/2015Adv Jyoti RajJUDGMENT- 271(1)(c) Download
29/04/2015Adv Jyoti RajImpact of Change of Service tax liability Download
29/04/2015Adv Jyoti RajWhat should be first, ITR or Tax Audit report? Lord Ganesha - Please Help! Download
16/03/2015Ca Umesh SharmaWhat should be first, ITR or Tax Audit report? Lord Ganesha - Please Help! Download
07/03/2015Adv Jyoti RajPenalty u/s271C is not liveable if claim U/s54F is rejected Download
01/03/2015Adv Jyoti RajFINANCE BILL-2015 Download
25/02/2015Adv Jyoti RajIndexed cost of acquisition is to be computed with reference to year in which previous owner first held gifted assets Download
17/02/2015Adv Jyoti RajJUDGMENT-Mere disclosure of additional income after Sec. 143(2) notice, does not amount to detection of concealment - See more at: http://taxguru.in/income-tax-case-laws/assessee-disclosed-additional-income-issue-notice-1432-amount-detection-concealment.html#sthash.9ewTk5eT.dpuf Download
17/02/2015Adv Jyoti RajJUDGMENT-S. 263 Non application of mind cannot be said Merely because AO has not dealt with an issue in Assessment Order - Download
11/02/2015Adv Jyoti RajSelf Assessment defaulters for AY 2013-14 and 2014-15 Download
11/02/2015Adv Jyoti RajRent from Mobile antennae installed at terrace taxable as House Property Income Download
07/02/2015Ankur Goel, AdvocateNo necessity of processing of returns where notice u/s 143(2) has been issued. Download
07/02/2015Adv Jyoti RajInterest liability U/s. 234B – Non-payment of advance tax & non deduction of tds Download
18/01/2015Adv Jyoti RajWho can act as Authorized Representative (AR) under Income Tax Law? Download
16/01/2015Adv Jyoti RajSection 50C – Tax Provisions, Assessment, Case Laws Download
14/01/2015Adv Jyoti RajCBDT issues further Guidelines on Income Tax Scrutiny & Appeals Download
14/01/2015Adv Jyoti RajTax on Sale Of Immovable Properties Vis-A-Vis Deemed Valuation U/s. 50C – Download
05/01/2015Adv Jyoti RajReport 15G/ 15H transaction & raise Flag B in Quarterly TDS Returns Download
27/12/2014Adv Jyoti RajAddition U/s. 50C for mere variance with Stamp Duty Valuation without investigation not justified Download
24/11/2014Adv Jyoti RajPenalty u/s 271(1)(c) should not be levied on the amount which was voluntarily surrendered by the assessee during survey – Download
21/11/2014Adv Jyoti RajPenalty u/s 271C cannot be levied where assessee was under bonafide belief that TDS is not deductible – Download
17/11/2014Adv Jyoti RajSection wise details of Deduction Under Income Tax Act,1961 – Download
13/11/2014Adv Jyoti RajLatest amendments to Life insurance policies eligible for deduction U/s 80C of Income Tax Act, 1961 and TDS there on – Download
13/11/2014Adv Jyoti RajCapital Gain – All you want to know Download
13/11/2014Adv Jyoti RajCapital Gain – All you want to know Download
27/10/2014Adv Jyoti RajService Tax on Transfer of Development Rights of Land – A Detailed Legal Analysis Download
27/10/2014Adv Jyoti RajVarious Threshold Limits under the Income Tax Act [AY 2015-16] Download
25/10/2014Adv Jyoti RajNot filed your TDS Return-File NIL Declaration on Traces Download
25/10/2014Adv Jyoti RajNo Penalty in the absence of mens rea Download
20/10/2014ADV JYOTI RAJNo Penalty in the absence of mens rea Download
18/10/2014Ajay Gylati, AdvocateNo TDS on Fixed Deposits with Court or Registrar under Motor Vehicle Act- Himachal Pradesh High Court quashes Income Tax Circular 8/2011 Download
10/10/2014Ajay Gylati, AdvocateTax liability for Gift Received. Download
09/10/2014Adv Jyoti RajINCOME TAX E-FILING CUSTOMER CARE Download
09/10/2014Adv Jyoti RajValidity of reopening of assessment has to be determined on the basis of reasons for reopening Download
09/10/2014Adv Jyoti RajPenalty cannot be levied merely based on provisional assessment Download
07/10/2014ADV JYOTI RAJNew Tax Audit - Indirect Tax Compliance Download
07/10/2014ADV JYOTI RAJCBDT seeks inputs from officials to improve assessment order quality & to reduce litigation Download
01/10/2014Adv Jyoti RajADVOCATES - THE NEW NAWABS Download
29/09/2014Adv Jyoti RajLoss return and turnover less than 1 crore-No audit U/s 44AB – Download
26/09/2014Adv Jyoti RajCBDT extended due date for filing of return to November 30, 2014; no extension to Cos/Firms not liable to tax audit Download
22/09/2014Adv Jyoti RajGujarat High Court directs CBDT to extend due date for filing of ITR to 30-11-2014 subject to Sec. 234A interest Download
22/09/2014JYOTI RAJ ADVOCATEReturn Cannot Be Treated As Defective If Tax Audit Report Not Attached Download
17/09/2014Adv Jyoti RajWhat should be first, ITR or Tax Audit report? Lord Ganesha -Please Help! Download
15/09/2014Adv Jyoti RajConsequences of Non Filing of ITR before 30.09.2014 Download
15/09/2014Adv Jyoti RajPower to reassess cannot be exercised on the basis of mere change of opinion Download
12/09/2014Adv Jyoti RajSec. 50C AO must refer the valuation to DVO despite no request by assessee – Download
29/08/2014Ajay Gulati, AdvocateNot necessary for assessee to own Plant and Machinery to Claim deduction U/s. 80IB Download
25/08/2014Adv Jyoti RajJUDGMENT- PENALTY U/S271(1)(C) Download
19/08/2014Adv Jyoti RajJUDGMENT- AO can initiate penalty proceeding only on issues on which he directs initiation of penalty proceeding in his Assessment Order Download
15/08/2014Adv Jyoti RajMere confirmation of dis allowance by high court not sufficient to impose Penalty U/s. 271(1)(c) – Download
05/08/2014Ajay Gulati, AdvocateIncome Tax TDS Rate for F.Yr. 2014-2015. Download
05/08/2014Adv Jyoti RajCBDT revises monetary limits for filing appeals; issues measures to reduce litigation Download
05/08/2014Adv Jyoti RajHow to deal with demand notice for late TDS returns Download
01/08/2014Adv Jyoti RajHigh Court’s order On Contempt Petition By ITAT Member against CA Download
30/07/2014JYOTI RAJJUDGMENT-HC lay down principles for levying penalty u/s 271(1)(c) Download
30/07/2014Adv Jyoti RajINCOME TAX E-FILING Download
28/07/2014Adv Jyoti RajCPC(TDS) Offers Tips for Faster Answers Download
21/07/2014Ankur Goel, AdvocateRevised Monetary limit for filling Appeal bu Income Tax Department. Download
26/06/2014Adv Jyoti RajFORM-BB, NEW WEALTH TAX RETURN Download
26/06/2014Adv Jyoti RajCBDT notifies new Wealth Tax Return Form & Rules for Online Filing Download
26/06/2014Adv Jyoti RajINCOME TAX- UPDATE CONTACT DETAILS Download
18/06/2014Adv Jyoti RajCapital Gain on Sale Of Agricultural Land – Case Studies Download
16/06/2014Ajay Gulati, AdvocateJudgment related Sec. 154 of IT ACT. Download
16/06/2014Ankur Goel, AdvocateTDS PROVISION - PART -III Download
16/06/2014Ankur Goel, AdvocateTDS PROVISION - PART II Download
16/06/2014Ankur Goel, AdvocateTDS PROVISION - PART I. Download
16/06/2014Ankur Goel, AdvocateExtension of Facility to taxpayers to verify if demand in their case is due to tax credit mismatch. Download
24/05/2014Ajay Gulati, AdvocateTDS on School Bus Fee. ACIT (TDS) Vs. Lotus Valley Education Society Download
28/05/2014Adv Jyoti RajCase Studies on Full Value of Consideration- Sec. 50C & Reference to Valuation Officer Sec. 55A Download
26/05/2014Adv Jyoti RajSection 45(5) – Compulsory Acquisition – Capital Gain Download
23/05/2014Adv Jyoti RajWRIT- LATE FEE ON TDS RETURN Download
23/05/2014Adv Jyoti RajTDS – C3 and C9 Corrections – Points to consider while submitting Corrections Download
21/05/2014Adv Jyoti RajSome Important Aspects of HUF Under Income Tax, 1961 Download
21/05/2014Adv Jyoti RajJUDGEMENT-S.269SS not applies to transfer between two accounts by Journal Entry Download
19/05/2014Adv Jyoti RajReduce / Delete outstanding demand outstanding against Assessee -CBDT prescribes Procedure Download
19/05/2014Adv Jyoti RajExemption under Section 54, 54EC & 54F – FAQs with case laws Download
16/05/2014Adv Jyoti RajCreation of HUF – Tax Planning Advantage Download
05/05/2014Ajay Gulati, AdvocateSec. 234E TDS Fee- Bombay HC Grants Stay On Operation Of Notices Download
30/04/2014Ankur Goel, AdvocateTDS rate for F.Yr. 2014-2015. Download
30/04/2014Ankur Goel, AdvocateTax credit to be allowed without Form 26AS. Download
30/04/2014Ankur Goel, AdvocateE-filling using Digital Signature or not. List Download
14/05/2014Adv Jyoti RajWrit- against late on Late filing of TDS Download
14/05/2014Adv Jyoti RajHow to Pay TDS on sale of Immovable property – PPT Download
12/05/2014Adv Jyoti RajJudgement-Sec. 54 Expression ‘a residential house’ cannot be interpreted as ‘a single residential unit Download
09/05/2014Adv Jyoti RajHUF with only Female Members and HUF without Females Download
09/05/2014Adv Jyoti RajHow to Create Hindu Undivided Family (HUF) Download
07/05/2014Adv Jyoti Raj FAQs on TDS on Rent Under Section 194-I of Income tax Act, 1961 Download
07/05/2014Adv Jyoti RajFAQs on E-Filing OF TDS Returns Download
05/05/2014Adv Jyoti RajCreate HUF to save tax & Format of HUF Creation Deed Download
02/05/2014Adv Jyoti RajTax Audit Provision applies to Income From Partnership Firm Download
30/04/2014Adv Jyoti RajS. 54F Investment can be made from amount other than the sale consideration Download
28/04/2014Adv Jyoti RajNot filed Your IT Return? File it now Download
28/04/2014Adv Jyoti RajLittle known schemes u/s. 80C of Income Tax Act Download
23/04/2014Adv Jyoti RajHow to file Rectification Request in case of e-filed I-T Return – FAQ Download
23/04/2014Adv Jyoti RajFinancial hardship not necessary for grant of stay – HC Download
21/04/2014Adv Jyoti RajCPC not processing I-T Refund if IFSC code not filled in Upper Case in ITR Download
21/04/2014Adv Jyoti RajCPC Automates Default identification process in respect of TDS statements Download
19/04/2014Adv Jyoti RajAll about Income Tax Returns Download
04/04/2014Ankur Goel, AdvocatePoints for filling Appeal before Income Tax Commissioner. Download
22/02/2014Adv Jyoti RajJUDGMENT-Tax Audit Provision applies to Income From Partnership Firm Download
19/02/2014Adv Jyoti RajJUDGEMENT-S. 68 Merely transfer through bank account does not prove that the money is explained Download
17/02/2014Adv Jyoti RajJUDGMENT-GVAT : Penalty without issuing show cause notice cannot sustain – HC Download
12/02/2014Adv Jyoti RajHow to surrender/Cancel extra /Additional PAN Online / Manually? Download
12/02/2014Adv Jyoti RajFiling tax returns online? Soon you may not have to submit ITRV form Download
07/02/2014Adv Jyoti RajJUDGMENT-CIT (A) Guilty of ‘Contempt’ For Not Following ITAT Verdict Download
05/02/2014Adv Jyoti Rajjudgment-Amendment to Section 40(a)(ia) is retrospective in nature Download
20/01/2014Adv Jyoti RajAttestation of documents for digital signature to be done only by Gazetted officer, OR Bank Manager OR Post Master Download
15/01/2014Adv Jyoti RajGoods Movement Form under CST Act 1956; C, F, E1- E2 Form at a glance Download
15/01/2014Adv Jyoti RajGoods Movement Form under CST Act 1956; C, F, E1- E2 Form at a glance Download
13/01/2014Adv Jyoti RajNew documents required for applying PAN Card Download
25/01/2014Adv Jyoti RajMere PAN Number or assessment particulars does not establish the identity of a person Download
23/01/2014Adv Jyoti RajCost Inflation Index meaning and Index from 1981-82 Download
20/01/2014Adv Jyoti RajReturn of the Ghost of Section 271(1) (c) Download
18/01/2014Adv Jyoti RajJudgement-No Penalty for addition merely due to application of deeming Provision U/s. 50C Download
15/01/2014Adv Jyoti RajJudgment-Penalty for concealment can be levied if assessee acted in contumacious manner Download
13/01/2014Adv Jyoti RajJudgment-Penalty Justified for Failure to Explain source of Credit in the name of Partners Download
12/12/2013Ajay Gulati, AdvocateNo Rectification in TDS statement if PAN error is of more than 2 characters. Download
23/12/2013Adv Jyoti RajJUDGMENT-Receipt of Arrears by lawyer who stopped his practice on being elevated as judge not taxable Download
21/12/2013Adv Jyoti RajJUDGMENT-TDS Credit despite non reflection in 26AS & Interest on Interest Download
18/12/2013Adv Jyoti RajTaxability of second House under Income Tax Act,1961 Download
28/12/2013Adv Jyoti RajJUDGMENT-Trust imparting education irrespective of caste, creed & religion entitled to registration u/s 12AA Download
25/12/2013Adv Jyoti RajJUDGMENT-Imparting of yoga training by Baba Ramdev Trust is charitable educational object Download
23/12/2013Adv Jyoti RajJUDGMENT-Cancellation of Trust Registration not valid for mere carrying of commercial activities Download
21/12/2013Adv Jyoti RajJUDGMENT-Amount received by partner on retirement is exempt from capital gains tax Download
18/12/2013Adv Jyoti RajInvestment in multiple houses for exemption under section 54/54F Download
16/12/2013Adv Jyoti RajHUF with only Female Members and HUF without Females Download
08/12/2013Ajay Gulati, AdvocateIf income surrendered during the assessment proceedings to buy the peace, penalty can still be levied by Assessing officer. SC Download
04/12/2013Ajay Gulati, AdvocateIf Landlord doesn't have PAN. Download
13/12/2013Adv Jyoti RajSection 56 – Taxation of gift received Download
11/12/2013Adv Jyoti RajJudgment-Penalty imposable despite voluntary surrender, Disclosure to Buy peace of mind not relevant Download
09/12/2013Adv Jyoti RajJudgment-No Penalty on voluntary admission of Assessee of taxing the income @ 8% Download
05/12/2013Adv Jyoti RajCBI arrests Income Tax Official and Consultant for demanding bribe from complainant Download
03/12/2013Adv Jyoti RajJudgment-Blood bank is not a hospital & not entitled to exemption U/s. 11 Download
02/12/2013Adv Jyoti RajWhat is TDS, Responsibilities of the Deductor and Procedure to pay TDS Download
30/11/2013Adv Jyoti RajJudgment-No penalty if wrong claim is due to mistake/ wrong advice of CA Download
28/11/2013Adv Jyoti RajJudgment-Penalty shall not be imposed if income not offered to tax due to unintentional mistake Download
25/11/2013Adv Jyoti RajJudgment-No penalty for mere non-quoting of PAN in TDS certificates Download
19/11/2013Adv Jyoti RajNo More NIL TDS Return Download
22/11/2013Adv Jyoti RajJudgment-Mere CA certificate do not establish the bonafide of Assessees claim Download
19/11/2013Adv Jyoti RajJudgment-HRA exemption allowable on Rent Paid to wife Download
16/11/2013Adv Jyoti Raje-Tutorial on how to Download Form 16 (PDF) ————- Download
13/11/2013Adv Jyoti RajJudgment-Extension of time limit for assessment by a public notice on the website is not valid Download
07/11/2013Adv Jyoti RajJudgment-Where the assessee discloses all the facts truly, no penalty can be levied for concealment of income – Bombay HC Download
04/11/2013Adv Jyoti RajJudgment-S. 80IC Deduction duly supported by Form 10CCB cannot be denied on mere non-disclosure in tax audit report Download
28/09/2013Ajay Gulati, AdvocateNew Password Reset option by IT Department. Download
28/09/2013Ajay Gulati, AdvocateNew Password option by IT Department. Download
30/09/2013Adv Jyoti RajParliament Committee Report on Various Tax Issues & Important Recommendation Download
24/09/2013Adv Jyoti RajCBDT may not extend the due date for filing ITR Download
28/09/2013Jyoti RajTDS on Immovable Property (Other than agriculture land) From A.Y. 2014-15 U/s 194IA Download
26/09/2013Adv Jyoti RajPenalty cannot be levied on income assessed on estimation basis Download
24/09/2013Adv Jyoti Rajcapital GAIN ON REAL STATE TRANSACTION Download
22/09/2013Adv Jyoti RajAlternate Minimum Tax – Section 115JC Download
14/09/2013Adv Jyoti Raj TDS on Immovable Property (Other than agriculture land) From A.Y. 2014-15 U/s 194IA Download
12/09/2013Adv Deepak GulatiJudgment-TDS not deductible on service tax portion – Rajasthan HC Download
10/09/2013Adv Jyoti RajJudgment-HC asks CBDT to enquire into conduct of AO for not acting bonafide manner Download
06/09/2013Adv Deepak GulatiA brief about Tax Audits and e-filing of Report Download
04/09/2013Adv Deepak GulatiCapital Gain on Real Estate Transactions Download
02/09/2013Adv Jyoti RajSome Income tax provisions to know, to avoid service of I-T notice at your door Download
30/08/2013Adv Jyoti RajJudgment-Scrutiny Assessment Void if not as Per CBDT Scrutiny Guidelines Download
18/08/2013Adv Jyoti RajSection 44AD (Presumptive Taxation (AY 2013-14) Download
16/08/2013Adv Jyoti RajCertificate of registration as Income Tax Practitioner is mandatory to represent before revenue authority Download
16/08/2013Adv Jyoti RajCertificate of registration as Income Tax Practitioner is mandatory to represent before revenue authority Download
10/08/2013Adv Jyoti Raj FAQs on Practical Issues in Section 44AA, 44AB, 44AD, 44AE Download
16/08/2013Adv Jyoti Raj Section 44AD (Presumptive Taxation (AY 2013-14) Download
14/08/2013Adv Jyoti RajFind out if you have to pay wealth tax Download
12/08/2013Adv Jyoti RajIncome Tax-Judgement-Delhi High Court regrading Income Tax Refund & demand Download
10/08/2013Adv Jyoti RajJUDGMENT-S. 194C No TDS on Transport Charges in absence of Agreement with Transporter Download
08/08/2013Adv Jyoti Raj Public Provident Fund (PPF) – Tax benefit and Returns Download
04/08/2013ADV JYOTI RAJTDS on transfer of immovable properties wef 01.06.2013 & How to pay Download
02/08/2013ADV JYOTI RAJ TDS on Purchase of Immovable Property (Section 194IA) Download
30/07/2013ADV JYOTI RAJITAT can permit a “Legal Contention” at the appellate stage even if it is raised for the first time Download
26/07/2013ADV JYOTI RAJDelay in filing appeal due to CA’s fault is bona fide & must be condoned Download
24/07/2013ADV JYOTI RAJHow to get your pending tax refund Download
04/07/2013Adv Jyoti RajTDS on Purchase of Immovable Property (Section 194IA) Download
04/07/2013Adv Jyoti RajDelay in filing appeal due to CA’s fault is bona fide & must be condoned Download
20/06/2013Adv Jyoti RajArticle- Vat-Information under RTI- Notes on Clauses received-No late fee if application of extension of time no file Download
30/06/2013Adv Jyoti RajTDS/TCS Rates Chart for AY 2014-15 Download
28/06/2013Adv Jyoti RajIT- Article- Judgment-No Penalty for addition merely due to application of deeming Provision U/s. 50C Download
26/06/2013Adv Jyoti RajIt- Article- Judgment-No penalty U/s. S. 271(1)(c) for disallowance U/s. 40(a)(i) if TDS deducted next year Download
24/06/2013Adv Jyoti RajMere information regarding income escapement can be considered valid for the purpose of sec. 147 Download
26/06/2013Adv Jyoti RajMandatory E filling of Tax Audit Report u/s 44AB Download
24/06/2013Adv Jyoti Raj If AO says that assessee not maintained books of account than there is no question of producing the same by the assessee Download
22/06/2013Adv Jyoti RajInterest u/s 234B cannot be levied unless AO specifies in Assessment Order Download
20/06/2013Adv Jyoti RajIncome already offered for taxation cannot be taxed again as undisclosed income Download
20/06/2013Adv Jyoti RajProcedures to e- file the Tax Audit Report for AY 2013-14 Download
18/06/2013Adv Jyoti RajProcedures to e- file the Tax Audit Report for AY 2013-14 Download
24/05/2013Ajay Gulati, AdvocateIncome Tax Online Rectification process. Download
30/05/2013Adv Jyoti RajIT-ARTICLE-Information A taxpayer can view in Form 26AS It Download
28/05/2013Adv Jyoti RajIT- Article-Solution to Problems in Registering DSC on Income Tax Website Download
26/06/2013Adv Jyoti RajIT ARTICLE-JUDGMENT-Notice U/s. 148 cannot be issued unless return which has already been filed has been disposed of Download
24/06/2013Adv Jyoti rajIT-ARTICLE-JUDGMENT-Notice served on CA of an assessee who was not specifically authorised to accept the same can’t be said to be served validly Download
22/06/2013Adv Jyoti rajIT-Article-Judgment-Agricultural Land is not Capital Asset if not within notified area & no capital gain on transfer of such land Download
28/05/2013Adv Jyoti RajIT- Article-New Income Tax Rules for Computation of Net Agricultural Income Download
20/06/2013Adv Jyoti RajIt-Article-Information A taxpayer can view in Form 26AS Download
20/05/2013Adv Jyoti RajIT-Article- Finance Act-2013 - Passed Download
16/06/2013Adv Jyoti RajIT-Article- Deduction U/s54F allowable if investment made in two houses. Download
14/06/2013Adv Jyoti RajIT-Article-Reopening solely on basis of objection of audit party without application of mind by AO is not valid Download
12/06/2013Adv Jyoti RajIT- Article-Capital Gains Accounts Scheme – How, who and where to open, Tax Benefits, Salient Features Download
16/05/2013Ajay Gulati, AdvocateOfficial Income Tax E-filling Utility (ITR-1 & ITR-4S), by Income Tax Dept.. Download
10/06/2013Adv Jyoti RajIT- Article-Passed- Finance Act-2013 Download
08/05/2013ADV JYOTI RAJIT-ARTICLE-ITR Online Filing – With or Without Digital Signature – A.Y. 2013-14 Download
08/06/2013ADV JYOTI RAJIT-ARTICLE-JUDGMENT-Even Intimation u/s. 143(1) cannot be reopened u/s 147 without fresh material – HC Download
06/06/2013ADV JYOTI RAJIT-ARTICLE-Which ITR should be used & by whom for A.Y. 2013-14? Download
04/06/2013ADV JYOTI RAJIT-ARTICLE-JUDGMENT-TDS liability U/s. 194I do not arise in absence of existence of landlord-tenant relationship Download
02/06/2013ADV JYOTI RAJIT-ARTICLE-JUDGMENT-Same Income cannot be taxed both in the hand of Individual & HUF based on AIR Information Download
30/05/2013ADV JYOTI RAJIT-ARTICLE-JUDGMENT-Sec. 54EC exemption for investment of Rs. 50 Lach each in 2 Financial Years but within 6 M from transfer date Download
28/05/2013ADV JYOTI RAJIT-ARTICLE-JUDGMENT-Section 40A(3) – Payment to milk producers in cash not disallowable Download
26/05/2013ADV JYOTI RAJIT-ARTICLE-Section 80P Deduction – Co-operative Societies – Analysis & Case Laws Download
24/05/2013ADV JYOTI RAJIT-ARTICLE-JUDGMENT-RTI -Income-tax department return scrutiny guidelines should be public – HC Download
22/05/2013ADV JYOTI RAJIT-ARTICLE-JUDGMENT-Reassessment inquiry on return filed can be done only after issuing notice u/s. 143(2) Download
20/05/2013ADV JYOTI RAJIT-ARTICLE-File Online RTI Application, Payment of Fees, Guideline, FAQ Download
18/05/2013ADV JYOTI RAJIT-ARTICLE-I-T returns may require disclosure of all assets Download
16/05/2013ADV JYOTI RAJIT-ARTICLE-Intricacies of making addition on account of low GP Download
14/05/2013ADV JYOTI RAJIT-ARTICLE-JUDGMENT-If No Books of Account then no question of audit & no penalty for not getting tax audit done Download
12/05/2013Adv Jyoti RajIT-ARTICLE- Format of HUF Creation Deed Download
10/05/2013Adv Jyoti RajIT Article-JUDGMENT-Extension of time to submit ITR-V cannot validate a time-barred S.143(2) notice Download
08/05/2013Adv Jyoti RajCreate HUF to save tax & Format of HUF Creation Deed Download
08/05/2013Adv Jyoti RajCommon Errors in E filed I-T rectification requests Download
26/04/2013Adv Jyoti RajIT-ARTICLE-Common Errors in E filed I-T rectification requests Download
24/04/2013Adv Jyoti RajIT-ARTICLE-JUDGMENT-AO cannot make addition on ground, which is not subject matter of remand proceedings Download
22/04/2013Adv Jyoti RajIT-ARTICLE-All About Disallowance under Section 40(a)(3) Download
20/04/2013Adv Jyoti RajIT-ARTICLE-Capital Gains on Income From Sale of Agricultural Land Download
18/04/2013Adv Jyoti RajIT-ARTICLE-How to submit Online Income Tax Rectification request Download
16/04/2013Adv Jyoti RajIT- ARTICLE-How to file Rectification Request in case of e-filed I-T Return Download
14/04/2013Adv Jyoti RajIT-ARTICLE-Budget 2013 – Proposed amendment to definition of Agricultural Land – Boon or a bane Download
12/04/2013Adv Jyoti RajIT-ARTICLE-Judgment-Initiation of Reassessment based on change of opinion not valid Download
10/04/2013Adv Jyoti RajIT-Article- Judgment-Reopening for negligence / recklessness on the Part of A.O. not permissible Download
08/05/2013Adv Jyoti RajIt- Article-Judgment-Reopening of assessment on ground of eligibility for S. 10B deduction which was already allowed not justified Download
06/05/2013Adv Jyoti RajIT- Article-Re-opening of Assessment – Sections 147/148 Download
04/05/2013Adv Jyoti RajIT- Article-Judgment-Revised Return can be filed even after receiving intimation U/s. 143(1) Download
02/05/2013Adv Jyoti RajIT ARTICLE-JUDGMENT-Agricultural Land is not Capital Asset if not within notified area & no capital gain on transfer of such land Download
30/04/2013Adv Jyoti RajIT ARTICLE-JUDGMENT-Reopening solely on basis of objection of audit party without application of mind by AO is not valid Download
28/04/2013testtest Download
26/04/2013Adv Jyoti RajIT-Article- Judgment-S. 68 Assessee cannot be asked to prove source of source or origin of origin Download
24/04/2013Adv Jyoti RajIt Article- Judgment-S. 271A penalty justified for non maintenance of book of account U/s. 44AF Download
22/04/2013Adv Jyoti RajIT- Article- Judgment-No Penalty on additions made on estimation basis without evidencing concealment of income Download
20/04/2013Adv Jyoti RajIT- Article- Judgment-No Penalty if Assessee voluntarily & bona fidely declare its income Download
18/04/2013Adv Jyoti RajIT- Article- Judgment-Genuineness of gift cannot be doubted if return filed by donor proves his creditworthiness Download
16/04/2013Adv Jyoti RajIT- Article- Judgment-S. 68 Once Assessee discharge initial burden of proving creditworthiness of parties onus shift on revenue to prove otherwise Download
04/04/2013Adv Jyoti RajBudget-2013- Hindi Download
04/04/2013Adv Jyoti RajBudget-2013- Hindi Download
15/04/2013Adv Jyoti RajI.Tax Article- Judgment-S. 54 Exemption cannot be denied for payment by third party if subsequently reimbursed by the Assessee Download
12/04/2013Adv Jyoti RajI.Tax Article- Judgment-Reassessment to disallow claim allowed earlier by change of opinion not permissible Download
10/04/2013Adv Jyoti RajI.Tax Article- Judgment-Reassessment Notice u/s. 148 notice issued by a non-jurisdictional AO is not valid Download
08/04/2013Adv Jyoti RajI.T Article- Judgment-Income Tax Refund Set-Off without prior intimation to Assessee is invalid Download
06/04/2013Adv Jyoti RajI.T Article-Judgment-31/08/2012-HC take note of Denial of TDS credit & illegal adjustment of refund by CPC Bangalore Download
04/04/2013Adv Jyoti RajI.T Article-Judgment-14.3.2013-HC issued guidelines to end TDS credit & refund adjustment harassment of Assessee by CPU Download
02/04/2013Adv Jyoti RajI.T Article- Fishing inquiries unconnected with reasons recorded in reassessment proceedings not allowed Download
02/04/2013ADV JYOTI RAJI.TAX- JUDGMENT-S. 54F Exemption cannot be denied for delay in possession of property Download
01/04/2013ADV JYOTI RAJI. TAX- JUDGMENT-ITAT upheld addition for stock difference as per books and in Statement submitted to Banks Download
28/03/2013Adv Jyoti RajI.T Article- Judgment-Interest earned on Security is Business Income . & Not Income from other sourceCIT Vs. Karnal Coperative Sugar Mill Download
28/03/2013Adv Jyoti RajI.T Article-Banks to accept tax payment on 29,30 & 31st March (full day with extended hours) Download
30/03/2013Adv Jyoti RajI.T Article-Tax matters: Income above 5 lakh-E-filing returns now mandatory Download
30/03/2013Adv Jyoti RajI.T Article- Judgment-Assessee can claim exemption u/s 54F & 54EC simultaneously Download
28/03/2013Adv Jyoti RajI.T Article- Judgment-CBDT cannot take away exemption granted by statute by issuing a circular Download
18/03/2013Adv Jyoti RajIncome Tax Article- Window to Budget-2013- Download
28/03/2013Adv Jyoti RajIncome Tax Article-ITAT Decision on Deduction u/s 80IC to Hotels [Eco-tourism status not relevant] Download
24/03/2013Adv Jyoti RajIncome Tax Article-Deeming Provision U/s. 50C cannot be applied to Purchase to make addition U/s. 69B Download
22/03/2013Adv Jyoti RajIncome Tax Article-Cash deposit directly into the account of the creditor do not absolve Assessee from clutches of S. 40(A)(3) Download
20/03/2013Adv Jyoti RajIncome Tax Article-S. 50C Addition on basis of mere stamp duty valuation without considering market price not justified Download
26/03/2013Adv Jyoti RajOrder passed without dealing with objections filed by the Assessee is not valid Download
18/03/2013Adv Jyoti RajNow about your PAN Card Download
16/03/2013Adv Jyoti RajLate Filing or Non filing of TDS Statement Made Costly Download
14/03/2013Adv Jyoti RajPenalty shall not be imposed if income not offered to tax due to unintentional mistake The Download
14/03/2013Adv Jyoti RajSale of all Immovable property now subject to TDS – an insight and practical challenges Download
12/03/2013Adv Jyoti RajE-filing may be must for people with annual income above Rs 5 lakh Download
12/03/2013Adv Jyoti RajCost inflation index Chart Download
10/03/2013Adv Jyoti RajService Tax scheme not for assesses under Prob or audit Download
09/03/2013Adv Jyoti RajGovt Firm arresting Tax Evaders Download
09/03/2013Adv Jyoti RajAdvocate can only appear before Income Tax authority Download
12/02/2013Adv Jyoti RajDifference in income as per TDS certificates & ROI not necessarily leads to income escapement Download
14/02/2013AdminValidity of notice u/s 148 for re-opening of assessment when jurisdiction was founded merely on the possibility of escapement- Article Download
14/02/2013Adv Jyoti RajReset Income tax Alternative E- Mail ID- Income Tax Article Download
12/02/2013Ajay Gulati, AdvocateAO cannot assess other escaped income if original reason for reassessment dropped Download
12/02/2013Adv Jyoti RajHow to Reset Income tax Account Password Download
11/02/2013Adv Jyoti RajRecovery During pendency of appeal is unjustified Download
28/01/2013Adv Jyoti RajNotice U/s. 148 cannot be issued unless return which has already been filed has been disposed of Download
28/01/2013Adv Jyoti RajFishing inquiries unconnected with reasons recorded in reassessment proceedings not allowed It Download
27/01/2013Adv Jyoti RajReassessment Notice u/s. 148 notice issued by a non-jurisdictional AO is not valid-with Judgment Download
25/01/2013Adv Jyoti RajEven Intimation u/s. 143(1) cannot be reopened u/s 147 without fresh material – HC Download
23/01/2013Adv Jyoti RajHC take note of Denial of TDS credit & illegal adjustment of refund by CPC Bangalore Download
13/01/2013JRDTax Planning for Senior & Super Senior Citizen- Article in Hindi Download
09/01/2013JRDTax Planning- House Property Income Download
08/01/2013Jyoti RajSection 54F exemption available on Residential house constructed on agricultural land Download
06/01/2013Jyoti Raj AdvocateThe Income Tax Ombudsman Guidelines 2010 Download
06/01/2013Jyoti RajHow to Get Your Pending Tax Refund: Tax Ombudsman Download
27/09/2012JRDNo penalty u/s 271B, If the audit report is obtained within the due date, but return is filed after the due date Download
27/09/2012JRDGeneral Provisions of Tax Audit U/s. 44AB Download
27/09/2012JRDConsequences of Filing Income Tax Return After Due Date Download
06/09/2012Ajay GulatiHigh Court denail TDS credit and illegal adjustment of refunds. Download
01/09/2012JRDCPC Refund Failure Status Download
01/09/2012JRDConsequences of filing Income tax Return Late Download
01/06/2012JRDList of prospective amendments proposed by Finance Bill, Download
03/06/2012JRDList of retrospective amendments proposed by Finance Bill, Download
02/09/2012JRDDuties of Person Deducting Tax at Source (TDS) Download
02/09/2012JRDView Online e-TDS / TCS statement submitted with status Download

Free Hit Counter