CBDT e-journal “Taxalogue” (Vol.I) Issue-2, Oct-Dec 2019.
Directorate of Legal & Research, Income Tax Department has released its e-journal “Taxalogue” (Vol.I) Issue-2, Oct-Dec 2019.
The first edition of the e-journal was released on the Income Tax Day, 24th July 2019.
As stated, the mission of the Taxalogue publication is to provide a platform and build a network amongst tax officers, tax practitioners, eminent personalities, tax payers etc., for sharing and discussing matters related to tax issues, administrative best practices, other matters of educational/professional value etc., with a view to promote effective and litigation-free tax administration, voluntary compliance and tax payer service.
The journal contains educative articles from IRS officers on the aspect of assessment, E-assessment, Dispute Resolution, Exemptions, Ideation, International Taxation, TDS, Penalty, Transfer Pricing etc.
Download CBDT E-journal “Taxalogue” Dec-2019 Click Here >>
- Rectification order u/s 154 quashed by High Court, CPC directed to give Foreign Tax Credit
- Prosecution u/s 276B – Trial Court directed to consider Immunity in terms of CBDT circular
- Surrender during survey on account of low GP rate not taxable to higher rate u/s 115BBE
- If assessee not liable to deduct TDS, no late fee u/s 234E can be imposed for delayed TDS return
- ITR can’t be revised by AO beyond limitation on direction of ITAT – SC