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.
No addition when cash deposited in bank was out of cash in hand available with the assessee and AO could…
Use of word “can” in arbitration clause cannot be said to be a binding arbitration agreement –Supreme Court In a…
Repayments of loans taken for asset generation can’t be deducted to arrive at earning capacity for determining maintenance to wife…
Seat of arbitration is governed by the agreement of the parties and not by the place of hearing or the…
ITAT quashed order u/s 263 enhancing disallowance observing in appellate proceedings, CIT(A) has power of enhancements of income assessed, if…
Section under which penalty should be initiated cannot be subject matter of revisionary jurisdiction under section 263 of Income Tax…