PPT-Analysis Business Crore Profession Lakhs Assessee Assessee

Sec 44AB Section prescribes 4 cases when tax audit is compulsory Business with TO gt 1 Crore during the year Profession with receipts gt 50 Lakhs during the year . However there are certain exceptions to the above rule mentioned us 60 to 64 Sec 60 to 64 deals with the provisions of clubbing of income under which an assessee may be taxed in respect of income accrued to other person eg certain income minor child under Income Tax Act, 1961. (including assessment of survey cases). Presented by : . CA . Sanjay . Agarwal. . Mobile: . . . 9811080342. Email id: . . agarwal.s.ca@gmail.com. Topics for Discussion. K.P.Shah Associates - Chartered Accountants. 1. Organised. by:. Seminar on Taxation. Seminar on Taxation. Organised. by:. AHMEDABAD BRANCH OF WIRC OF ICAI. Some Landmark Judgments of . Supreme Court on Direct Tax. K.P.Shah Associates - Chartered Accountants. 1. Organised. by:. Seminar on Taxation. Seminar on Taxation. Organised. by:. AHMEDABAD BRANCH OF WIRC OF ICAI. Some Landmark Judgments of . Supreme Court on Direct Tax. July 6, 2013. Recent Case Laws in Direct Taxes. Supreme Court Judgments. 2. I.C.D.S. Ltd. v. CIT 29 taxmann.com 129 . 3. Facts:. ‘A’ engaged in business of hire purchase & leasing bought vehicles from manufacturers and leased out to its customers who were actually registered as owners of the vehicle.. -BY. VISHAL KUMAR. AS-18 Related Party Disclosures. Need of AS on Related Party Transactions. . There is general presumption that . transaction . reflected in the financial statements are executed on . July 6, 2013. Recent Case Laws in Direct Taxes. Supreme Court Judgments. 2. I.C.D.S. Ltd. v. CIT 29 taxmann.com 129 . 3. Facts:. ‘A’ engaged in business of hire purchase & leasing bought vehicles from manufacturers and leased out to its customers who were actually registered as owners of the vehicle.. Head Office. 609/A, Atlantis Heights, Sarabhai Main Road, . Near . Genda. Circle, Vadodara- 390023. +91 265 2329099 . Branch Offices. Vadodara & . Godhra. 2. Assessment Procedures. IMPORTANCE. Assessments. Head Office. 609/A, Atlantis Heights, Sarabhai Main Road, . Near . Genda. Circle, Vadodara- 390023. 91 265 2329099 . Branch Offices. Vadodara & . Godhra. 2. Assessment Procedures. IMPORTANCE. Assessments. 1. Introduction. 2. When is 3CD required to be prepared ?. 3CD is prescribed under Rule 6G(2) of the Income Tax Act,1961. There are total 32 clauses. 3CD is to be prepared and attached with the copy of audited accounts along with 3CA or 3CB as applicable under section 44AB of the Income Tax Act,1961.. REAL ESTATE TRANSACTIONS UNDER IT ACT. Presentation by :. CA. Naveen . Khariwal. G. Chartered Accountant. No. 40, 1. st. . Floor. , . Laxmi. Complex, . K . R . Road, Near . Bangalore Medical College. By. CMA S. VENKANNA. Section 30 to 37 of IT Act 1961. Sec.30 – Expenses on Business Premises. Sec.31 - Expenses on Plant and Machinery. Sec.32 - Depreciation. Sec.32AD – Investment Allowance. Sec.33AB – Tea / Coffee / Rubber Development Account. CA Mahavir Atal, B. Com, FCA, DIIT. Guidelines for AO to determine . business income or capital gain. As per CBDT circular . No. 4/2007, Dated 15-6-2007. Whether the shares purchased were held and valued as stock-in-trade.. & . Fake Invoice. National Conference. Indore Branch of CIRC of ICAI. 23. rd. December, 2023. Tushar P. Hemani . Senior Advocate. Tushar Hemani, Senior Advocate. 1. Fake Invoice - IT. Accommodation Billing .