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1. Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Section 21AA has been introduced in order to prevent tax evasion - The Bangalore Club is...

2. Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Charging provisions under the Income Tax versus under the Wealth Tax - This argument of...

3. Validity of refund order - Failure to get Certificate of Export in time - the revisional authority passed an order assessing the tax liability of the appellant/writ...

4. MAT - Addition regarding wealth tax liability under the provisions of section 115JB treating the provision for wealth tax as unascertained liability - wealth tax...

5. Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act - THE INCOME DECLARATION SCHEME, 2016 - The provisions relating to liability in...

6. For payment of tax, no assessment order is required and only in case of short payment of tax assessment is required after due notice - but for the deferral in payment of...

7. Sections 132B, 140A, 153A and 234B of the Income Tax Act, 1961 were analyzed regarding adjustment of seized cash against tax liability. The appellants claimed that cash...

8. Assessment of trust - assessment u/s 21(1) or u/s 21(4) of the wealth tax act - shares of the beneficiaries of the trust were known and determinate - hence the...

9. Proposed amendment enables recovery of existing liabilities under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 from seized assets...

10. Validity of assessment u/s 153A - Non issuance of notice U/s 143(2) - Protective assessment - the assessment has been made on a protective basis, but, it is not clear...

11. MAT u/s 115JB - adjustments to Book profit - wealth tax liability does not come within the purview of Explanation–1(a) to section 115JB(2) - Wealth tax payable is...

12. This case involves a challenge to an order of re-assessment under the relevant tax laws. The key points are: The petitioner failed to submit monthly returns within the...

13. Inclusion of let out property in the wealth tax assessment - scope and ambit of wealth tax u/s 2(ea)(i)(5) - wealth tax is not to be levied on productive assets - AT

14. EXEMPTIONS TO PRIVATE COMPANIES UNDER COMPANIES ACT 2013 – IMPACT ANALYSIS - Corporate Laws / Banking / SEBI / LLP

15. Non-granting interest u/s 244A on excess self-assessment tax from January 2017 to October 2017 was denied, citing the refund was less than 10% of the tax determined in...