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Not every cash deposit during demonetization is unaccounted cash: ITAT

by CA Chinmay Shirish Agate | May 18, 2024 | GST

A significant financial event that has occurred in our country during November 2016 to January 2017 was demonetization. To track, trace and curb black money and corruption, the government declared certain high-denomination currency notes as invalid. Citizens of our...

Section 115TD Tax at MMR for trusts in certain cases

by CA Chinmay Shirish Agate | May 18, 2024 | Taxation

It is often observed in the case of certain trusts that incomes or gains accrue or accumulate over a period. Usually, the objective of the funds received by trust are to utilise the same for charitable purposes or purposes on which grounds the registration was sought...

Section 54F Deduction allowed on LTCG from sale of inherited jewellery : ITAT 

by CA Chinmay Shirish Agate | May 9, 2024 | Taxation

Sale of capital assets is one of the important areas where taxation plays an important role. Any gains arising on such sale of capital assets are also eligible for certain deductions from income tax. Capital gains usually long term capital gains attracts various tax...

Everything you need to know about advance tax

by CA Chinmay Shirish Agate | May 8, 2024 | Taxation

Advance tax, also known as “pay-as-you-earn” tax, is the income tax payable in advance by taxpayers on their estimated income for the current financial year, where this tax is paid in instalments instead of paying a lump sum tax at the end of the year....

ITR filing within due date is mandatory for claiming deductions under section 80IB(10) : ITAT 

by CA Chinmay Shirish Agate | May 4, 2024 | Taxation

Real estate developers and people involved in housing projects sector often face a dilemma regarding the claiming of deductions from tax as there are a lot of compliances to be made for them. Section 80IB(10) of the Income Tax Act, 1961, is a provision aimed at...
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