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HC stays Levy of Interest U/s. 234A on I-T returns filed till extended due date of 30.11.2014
HC stays Levy of Interest U/s. 234A on I-T returns filed till extended due date of 30.11.2014
The Madras high court has granted an interim stay on imposing interest under section 234A of the Income Tax Act,1961 on taxpayers who are required to file their income tax (I-T) returns by the extended due date of November 30.
The CBDT had issued the notification no. F.No.153/53/2014-TPL (Pt.I) dated 26.09.2014 extending the due date to comply with the judgments of various high courts, such as
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Loss from a Business Activity cannot be disallowed for mere non mention of that Activity in Form 3CD
Loss from a Business Activity cannot be disallowed for mere non mention of that Activity in Form 3CD
We have heard rival submission and perused the material on record. It is not disputed that the assessee had started the business of trading in shares from A.Y. 2007-08. For A.Y. 2007-08, assessee had earned profit of Rs.7,73,143/- which has been declared as “business income”and had accordingly taxed at maximum margin rate of tax i.e. at 30%. When the department had accepted the stand of the…
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FAQs on Tax audit under section 44AB of Income Tax Act, 1961
FAQs on Tax audit under section 44AB of Income Tax Act, 1961
What is tax audit?
The dictionary meaning of the term “audit” is check, review, inspection, etc. There are various types of audits prescribed under different laws like company law requires a company audit, cost accounting law requires a cost audit, etc. The Income-tax Law requires the taxpayer to get the audit of the accounts of his business/profession from the view point of Income-tax Law.
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The Force behind ITR Date Extension - Interview of CA Shiv Khatry
The Force behind ITR Date Extension – Interview of CA Shiv Khatry
THE FORCE BEHIND ITR DATE EXTENSION – TAR DEFERMENT 2014 – CA SHIV KHATRY THE ADMIN OF THE HISTORIC WHATSAPP GROUP NAMELY ‘MISSION TAR DEFERMENT 2014′
CA SUDHIR HALAKHANDI
At the Last the Date of Filing of Income Tax Returns is extendedto match it with the date of Tax audit report and this is the natural requirement of the Income Tax Act, 1961 and also the only practically possible solution of…
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Extension Of Due Date Of ITR- A Talk with CA Rajni Shah – The Gujarat High Court Petitioner
Extension Of Due Date Of ITR- A Talk with CA Rajni Shah – The Gujarat High Court Petitioner
CA Suhdir Halakhandi
Friends, at Last the Date of Filing of Income Tax Returns is extended to match it with the date of Tax audit report and this is the natural requirement of the Income Tax Act, 1961 and also the only practically possible solution of the Problem which was created by the Central Board of Direct taxes by introducing the New performs of Tax audit report in middle of the year. (more…
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Bombay HC ask CBDT to Consider Extension of ITR due Date to 30.11.2014
Bombay HC ask CBDT to Consider Extension of ITR due Date to 30.11.2014
Following the Footsteps of other High Courts Bombay High Court today held in the case of ‘The Chamber of Tax Consultants & Others Vs. Union of India (Bombay High Court), WRIT PETITION (L)NO.2492 OF 2014′ that CBDT should consider the representation of the of the Chamber of Tax Consultants on or before 30th September 204. Petitioners are entitled for better relief in view of decisions of other…
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7 Reason why Tax Audit Report needs revision
7 Reason why Tax Audit Report needs revision
CA Rajkamal Shah
Seven reasons why extension of date of filing Tax Audit Report is not sufficient and the new format needs revision:
1. New clause 4: “Whether the assessee is liable to pay indirect tax like excise duty, service tax, sales tax, customs duty, etc. if yes, please furnish the registration number or any other identification number allotted for the same.” (more…)
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