| Date | Written By | Content | Download |
| 30/05/2013 | Adv Jyoti Raj | IT-ARTICLE-Information A taxpayer can view in Form 26AS
It |
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| 28/05/2013 | Adv Jyoti Raj | IT- Article-Solution to Problems in Registering DSC on Income Tax Website |
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| 26/06/2013 | Adv Jyoti Raj | IT ARTICLE-JUDGMENT-Notice U/s. 148 cannot be issued unless return which has already
been filed has been disposed of |
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| 24/06/2013 | Adv Jyoti raj | IT-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 |
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| 22/06/2013 | Adv Jyoti raj | IT-Article-Judgment-Agricultural Land is not Capital Asset if not within notified area & no capital gain on transfer of such land |
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| 28/05/2013 | Adv Jyoti Raj | IT- Article-New Income Tax Rules for Computation of Net Agricultural Income |
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| 20/06/2013 | Adv Jyoti Raj | It-Article-Information A taxpayer can view in Form 26AS |
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| 20/05/2013 | Adv Jyoti Raj | IT-Article- Finance Act-2013 - Passed |
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| 16/06/2013 | Adv Jyoti Raj | IT-Article- Deduction U/s54F allowable if investment made in two houses. |
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| 14/06/2013 | Adv Jyoti Raj | IT-Article-Reopening solely on basis of objection of audit party without
application of mind by AO is not valid |
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| 12/06/2013 | Adv Jyoti Raj | IT- Article-Capital Gains Accounts Scheme – How, who and
where to open, Tax Benefits, Salient Features |
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| 16/05/2013 | Ajay Gulati, Advocate | Official Income Tax E-filling Utility (ITR-1 & ITR-4S), by Income Tax Dept.. |
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| 10/06/2013 | Adv Jyoti Raj | IT- Article-Passed- Finance Act-2013 |
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| 08/05/2013 | ADV JYOTI RAJ | IT-ARTICLE-ITR Online Filing – With or Without Digital Signature – A.Y. 2013-14 |
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| 08/06/2013 | ADV JYOTI RAJ | IT-ARTICLE-JUDGMENT-Even Intimation u/s. 143(1) cannot be reopened u/s 147 without fresh material – HC |
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| 06/06/2013 | ADV JYOTI RAJ | IT-ARTICLE-Which ITR should be used & by whom for A.Y. 2013-14? |
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| 04/06/2013 | ADV JYOTI RAJ | IT-ARTICLE-JUDGMENT-TDS liability U/s. 194I do not arise in absence of existence of landlord-tenant relationship |
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| 02/06/2013 | ADV JYOTI RAJ | IT-ARTICLE-JUDGMENT-Same Income cannot be taxed both in the hand of Individual & HUF based on AIR Information |
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| 30/05/2013 | ADV JYOTI RAJ | IT-ARTICLE-JUDGMENT-Sec. 54EC exemption for investment of Rs. 50 Lach each in 2 Financial Years but within 6 M from transfer date |
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| 28/05/2013 | ADV JYOTI RAJ | IT-ARTICLE-JUDGMENT-Section 40A(3) – Payment to milk producers in cash not disallowable |
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| 26/05/2013 | ADV JYOTI RAJ | IT-ARTICLE-Section 80P Deduction – Co-operative Societies – Analysis & Case Laws |
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| 24/05/2013 | ADV JYOTI RAJ | IT-ARTICLE-JUDGMENT-RTI -Income-tax department return scrutiny guidelines should be public – HC |
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| 22/05/2013 | ADV JYOTI RAJ | IT-ARTICLE-JUDGMENT-Reassessment inquiry on return filed can be done only after issuing notice u/s. 143(2) |
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| 20/05/2013 | ADV JYOTI RAJ | IT-ARTICLE-File Online RTI Application, Payment of Fees, Guideline, FAQ |
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| 18/05/2013 | ADV JYOTI RAJ | IT-ARTICLE-I-T returns may require disclosure of all assets |
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| 16/05/2013 | ADV JYOTI RAJ | IT-ARTICLE-Intricacies of making addition on account of low GP |
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| 14/05/2013 | ADV JYOTI RAJ | IT-ARTICLE-JUDGMENT-If No Books of Account then no question of audit & no penalty for not getting tax audit done |
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| 12/05/2013 | Adv Jyoti Raj | IT-ARTICLE- Format of HUF Creation Deed |
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| 10/05/2013 | Adv Jyoti Raj | IT Article-JUDGMENT-Extension of time to submit ITR-V cannot validate a time-barred S.143(2) notice |
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| 08/05/2013 | Adv Jyoti Raj | Create HUF to save tax & Format of HUF Creation Deed
|
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| 08/05/2013 | Adv Jyoti Raj | Common Errors in E filed I-T rectification requests |
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| 26/04/2013 | Adv Jyoti Raj | IT-ARTICLE-Common Errors in E filed I-T rectification requests |
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| 24/04/2013 | Adv Jyoti Raj | IT-ARTICLE-JUDGMENT-AO cannot make addition on ground, which is not subject matter of remand proceedings |
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| 22/04/2013 | Adv Jyoti Raj | IT-ARTICLE-All About Disallowance under Section 40(a)(3) |
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| 20/04/2013 | Adv Jyoti Raj | IT-ARTICLE-Capital Gains on Income From Sale of Agricultural Land |
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| 18/04/2013 | Adv Jyoti Raj | IT-ARTICLE-How to submit Online Income Tax Rectification request |
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| 16/04/2013 | Adv Jyoti Raj | IT- ARTICLE-How to file Rectification Request in case of e-filed I-T Return |
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| 14/04/2013 | Adv Jyoti Raj | IT-ARTICLE-Budget 2013 – Proposed amendment to definition of Agricultural Land – Boon or a bane |
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| 12/04/2013 | Adv Jyoti Raj | IT-ARTICLE-Judgment-Initiation of Reassessment based on change of opinion not valid |
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| 10/04/2013 | Adv Jyoti Raj | IT-Article- Judgment-Reopening for negligence / recklessness on the Part of A.O. not permissible |
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| 08/05/2013 | Adv Jyoti Raj | It- Article-Judgment-Reopening of assessment on ground of eligibility for S. 10B deduction which was already allowed not justified |
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| 06/05/2013 | Adv Jyoti Raj | IT- Article-Re-opening of Assessment – Sections 147/148 |
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| 04/05/2013 | Adv Jyoti Raj | IT- Article-Judgment-Revised Return can be filed even after receiving intimation U/s. 143(1) |
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| 02/05/2013 | Adv Jyoti Raj | IT ARTICLE-JUDGMENT-Agricultural Land is not Capital Asset if not within notified area & no capital gain on transfer of such land |
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| 30/04/2013 | Adv Jyoti Raj | IT ARTICLE-JUDGMENT-Reopening solely on basis of objection of audit party without application of mind by AO is not valid |
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| 28/04/2013 | test | test |
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| 26/04/2013 | Adv Jyoti Raj | IT-Article- Judgment-S. 68 Assessee cannot be asked to prove source of source or origin of origin |
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| 24/04/2013 | Adv Jyoti Raj | It Article- Judgment-S. 271A penalty justified for non maintenance of book of account U/s. 44AF |
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| 22/04/2013 | Adv Jyoti Raj | IT- Article- Judgment-No Penalty on additions made on estimation basis without evidencing concealment of income |
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| 20/04/2013 | Adv Jyoti Raj | IT- Article- Judgment-No Penalty if Assessee voluntarily & bona fidely declare its income |
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| 18/04/2013 | Adv Jyoti Raj | IT- Article- Judgment-Genuineness of gift cannot be doubted if return filed by donor proves his creditworthiness |
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| 16/04/2013 | Adv Jyoti Raj | IT- Article- Judgment-S. 68 Once Assessee discharge initial burden of proving creditworthiness of parties onus shift on revenue to prove otherwise |
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| 04/04/2013 | Adv Jyoti Raj | Budget-2013- Hindi |
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| 04/04/2013 | Adv Jyoti Raj | Budget-2013- Hindi |
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| 15/04/2013 | Adv Jyoti Raj | I.Tax Article- Judgment-S. 54 Exemption cannot be denied for payment by third party if subsequently reimbursed by the Assessee |
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| 12/04/2013 | Adv Jyoti Raj | I.Tax Article- Judgment-Reassessment to disallow claim allowed earlier by change of opinion not permissible |
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| 10/04/2013 | Adv Jyoti Raj | I.Tax Article- Judgment-Reassessment Notice u/s. 148 notice issued by a non-jurisdictional AO is not valid |
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| 08/04/2013 | Adv Jyoti Raj | I.T Article- Judgment-Income Tax Refund Set-Off without prior intimation to Assessee is invalid |
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| 06/04/2013 | Adv Jyoti Raj | I.T Article-Judgment-31/08/2012-HC take note of Denial of TDS credit & illegal adjustment of refund by CPC Bangalore |
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| 04/04/2013 | Adv Jyoti Raj | I.T Article-Judgment-14.3.2013-HC issued guidelines to end TDS credit & refund adjustment harassment of Assessee by CPU |
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| 02/04/2013 | Adv Jyoti Raj | I.T Article- Fishing inquiries unconnected with reasons recorded in reassessment proceedings not allowed |
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| 02/04/2013 | ADV JYOTI RAJ | I.TAX- JUDGMENT-S. 54F Exemption cannot be denied for delay in possession of property |
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| 01/04/2013 | ADV JYOTI RAJ | I. TAX- JUDGMENT-ITAT upheld addition for stock difference as per books and in Statement submitted to Banks |
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| 28/03/2013 | Adv Jyoti Raj | I.T Article- Judgment-Interest earned on Security is Business Income . & Not Income from other sourceCIT Vs. Karnal Coperative Sugar Mill |
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| 28/03/2013 | Adv Jyoti Raj | I.T Article-Banks to accept tax payment on 29,30 & 31st March (full day with extended hours) |
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| 30/03/2013 | Adv Jyoti Raj | I.T Article-Tax matters: Income above 5 lakh-E-filing returns now mandatory |
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| 30/03/2013 | Adv Jyoti Raj | I.T Article- Judgment-Assessee can claim exemption u/s 54F & 54EC simultaneously |
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| 28/03/2013 | Adv Jyoti Raj | I.T Article- Judgment-CBDT cannot take away exemption granted by statute by issuing a circular |
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| 18/03/2013 | Adv Jyoti Raj | Income Tax Article- Window to Budget-2013- |
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| 28/03/2013 | Adv Jyoti Raj | Income Tax Article-ITAT Decision on Deduction u/s 80IC to Hotels [Eco-tourism status not
relevant] |
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| 24/03/2013 | Adv Jyoti Raj | Income Tax Article-Deeming Provision U/s. 50C cannot be applied to Purchase to make addition
U/s. 69B |
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| 22/03/2013 | Adv Jyoti Raj | Income Tax Article-Cash deposit directly into the account of the creditor do not absolve Assessee
from clutches of S. 40(A)(3) |
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| 20/03/2013 | Adv Jyoti Raj | Income Tax Article-S. 50C Addition on basis of mere stamp duty valuation without considering
market price not justified |
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| 26/03/2013 | Adv Jyoti Raj | Order passed without dealing with objections filed by the Assessee is not valid |
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| 18/03/2013 | Adv Jyoti Raj | Now about your PAN Card |
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| 16/03/2013 | Adv Jyoti Raj | Late Filing or Non filing of TDS Statement Made Costly |
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| 14/03/2013 | Adv Jyoti Raj | Penalty shall not be imposed if income not offered to tax due to unintentional mistake
The |
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| 14/03/2013 | Adv Jyoti Raj | Sale of all Immovable property now subject to TDS – an insight and practical challenges |
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| 12/03/2013 | Adv Jyoti Raj | E-filing may be must for people with annual income above Rs 5
lakh |
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| 12/03/2013 | Adv Jyoti Raj | Cost inflation index Chart |
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| 10/03/2013 | Adv Jyoti Raj | Service Tax scheme not for assesses under Prob or audit |
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| 09/03/2013 | Adv Jyoti Raj | Govt Firm arresting Tax Evaders |
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| 09/03/2013 | Adv Jyoti Raj | Advocate can only appear before Income Tax authority |
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| 12/02/2013 | Adv Jyoti Raj | Difference in income as per TDS certificates & ROI not necessarily leads to income
escapement |
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| 12/02/2013 | Adv Jyoti Raj | INCOME TAX PASSWORD RESET ON ALTERNATE E-MAIL ID |
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| 14/02/2013 | Admin | Validity of notice u/s 148 for re-opening of assessment when jurisdiction was founded merely on the possibility of escapement- Article |
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| 14/02/2013 | Adv Jyoti Raj | Reset Income tax Alternative E- Mail ID- Income Tax Article |
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| 12/02/2013 | Ajay Gulati, Advocate | AO cannot assess other escaped income if original reason for reassessment dropped |
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| 12/02/2013 | Adv Jyoti Raj | How to Reset Income tax Account Password |
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| 11/02/2013 | Adv Jyoti Raj | Recovery During pendency of appeal is unjustified |
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| 28/01/2013 | Adv Jyoti Raj | Notice U/s. 148 cannot be issued unless return which has already
been filed has been disposed of |
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| 28/01/2013 | Adv Jyoti Raj | Fishing inquiries unconnected with reasons recorded in reassessment proceedings not allowed
It |
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| 27/01/2013 | Adv Jyoti Raj | Reassessment Notice u/s. 148 notice issued by a non-jurisdictional AO is not valid-with Judgment |
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| 25/01/2013 | Adv Jyoti Raj | Even Intimation u/s. 143(1) cannot be reopened u/s 147 without fresh material – HC |
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| 23/01/2013 | Adv Jyoti Raj | HC take note of Denial of TDS credit & illegal adjustment of refund by CPC Bangalore |
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| 13/01/2013 | JRD | Tax Planning for Senior & Super Senior Citizen- Article in Hindi |
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| 09/01/2013 | JRD | Tax Planning- House Property Income |
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| 08/01/2013 | Jyoti Raj | Section 54F exemption available on Residential house constructed on agricultural land |
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| 06/01/2013 | Jyoti Raj Advocate | The Income Tax Ombudsman Guidelines 2010 |
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| 06/01/2013 | Jyoti Raj | How to Get Your Pending Tax Refund: Tax Ombudsman |
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| 27/09/2012 | JRD | No penalty u/s 271B, If the audit report is obtained within the due date, but return is filed after the due date |
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| 27/09/2012 | JRD | General Provisions of Tax Audit U/s. 44AB |
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| 27/09/2012 | JRD | Consequences of Filing Income Tax Return After Due Date |
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| 06/09/2012 | Ajay Gulati | High Court denail TDS credit and illegal adjustment of refunds. |
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| 01/09/2012 | JRD | CPC Refund Failure Status |
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| 01/09/2012 | JRD | Consequences of filing Income tax Return Late |
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| 01/06/2012 | JRD | List of prospective amendments proposed by Finance Bill, |
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| 03/06/2012 | JRD | List of retrospective amendments proposed by Finance Bill, |
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| 02/09/2012 | JRD | Duties of Person Deducting Tax at Source (TDS) |
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| 02/09/2012 | JRD | View Online e-TDS / TCS statement submitted with status |
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