Taxation of Distribution of Assets by a Body of Individuals / “Specified Entity” – Sections 9B and 45(4) of the Income Tax Act, 1961
An Analysis Capital gains, as a chargeable head of income under the Income Tax Act, 1961 (IT Act),…
Dual taxation in connection with transfer of immovable property – A Brief Overview of Sections 50C and 56(2)(x)(b)(B) of the Income Tax Act, 1961
First published on www.Taxguru.in on 6 February 2020 This article is a brief attempt to analyze two different…
Search and Seizure Powers of the Authorities under the provisions of Section 67 to 71 of Central Goods and Services Tax Act, 2017 and their limitations.
First published on www.Taxguru.in on 16 February 2020 Source- High Ground Enterprises Ltd Vs UOI (Bombay High Court);…
