advocate amit kumar gupta

Hamer on Section 148 Notice on Technical Grounds

What are the consequences of not paying TDS for property transactions u/s 194-IA?

Whether 69A addition can be done if amount is duly recorded in books of accounts?

Documents to be supplied to assessee with notice u/s 148

Whether passing of DAO, approval and passing of final order on same day leads to mechanical approval

Whether penalty levied on assessee sustainable on legal heirs after death of assessee?

Whether notice u/s 148 can be issued on the basis of Gross sales as income escaping assessment?

What are the consequences of not paying TDS for property transactions u/s 194-IA?

Whether sub licensing of software with maintenance support & training is fees for technical services

WHETHER ADDITION FOR PENNY STOCK CAN BE MADE WITHOUT ESTABLISHING ASSESSEE’S ROLE IN PRICE RIGGING?

Whether addition u/s 69A for cash deposited in demonetization is justified if it is part of turnover

Whether there is liability to deduct TDS u/s 195 if amount cannot be taxed in hands of payee?

UNION BUDGET- 2023 ANALYSIS BY CA, ADVOCATE AMIT KUMAR GUPTA

Whether prosecution can be initiated for transactions prior to enactment of Black Money Act, 2015?

WHETHER PENALTY U/S 271B CAN BE LEVIED FOR NOT GETTING AUDITED U/S 12A(1)(b)?

WHETHER 43B IS ATTRACTED IF PAYMENT OF LIABILITY IS DISCHARGED WITHIN EXTENDED DUE DATE U/S 139(1)?

REASON FOR THE FORMATION OF BELIEF MUST BE IN GOOD FAITH AND SHOULD NOT BE MERE A PRETENCE U/S 148

WHETHER ORDER WITHOUT SIGNATURE OF A.O. IS A PROCEDURAL FLAW THAT CAN BE CURED SUBSEQUENTLY?

WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148?

WHETHER CSR EXPENDITURE NOT UNDER OBLIGATION UNDER COMPANIES ACT IS ALLOWABLE U/S 37(1)?

WHETHER EXCESS FEES PAID FOR FILING APPEALS TO ITAT IS TO BE REFUNDED TO ASSESSEE?

WHETHER THERE IS REQUIREMENT TO OBTAIN DOCTOR PRESCRIPTION AND IDENTITY FOR CASH SALE OF MEDICINES?

Is there limit to remand back matter to A.O for his repeated failures to follow directions of Court?

WHETHER REGISTRATION CAN BE GRANTED U/S 12A WITH EFFECT FROM PREVIOUS DATE OF APPLICATION?