| Topic |
Author |
Magazine |
Volume |
Page |
| A |
|
|
|
|
Agricultural
Income
Corporate agriculture – A new challenge for income-tax |
Minu Agarwal |
CTR
|
205
|
70 |
| Controversy in
Respect of Income from Fisheries from Pond on Agricultural Land |
M.
R. Varma |
TTR |
91 |
216 |
|
Accounting
Standard
Provisions in the I. T. Act |
T.
N. Pandey |
Taxation |
194 |
23 |
|
|
|
|
|
Audit
Just ‘Self Assessment’ |
H.
T. Israni |
S.
T. Review |
53
|
47 |
| Recent Amendments
to Form No. 3CD |
Manoj Gupta |
TTR |
91 |
132 |
| Amendment of Form
3 CD – An overview |
R.
Sundararaj |
Taxman |
156
|
21 |
| Reporting
Requirements vis-à-vis Recent Amendments to Form No. 3CD
|
Manoj Gupta |
TTR |
91
|
493 |
| Failure to Get
Accounts Audited – Consequences |
Reena Garg |
TTR |
91 |
740 |
|
Appeals
Monetary Limits on Departmental Appeals : Latest Instructions of
CBDT |
S.
N. L. Agarwala |
Taxman |
151 |
1 |
| Effect of
dismissal of tax appeal by High Court under section 260A of the IT Act, 1961
|
N.
Vijia Kumar |
Taxman |
156
|
159 |
Filing of Appeal
by Department – Relevant
Guidelines |
U.
K. Datta |
TTR |
91 |
44
|
|
| B
|
|
|
|
|
Business
Disallowance
Disallowance for cash payments exceeding Rs. 20,000 under section 40A(3)
– Some issues and recent amendments |
Dev
Kumar Kothari |
Taxman |
156 |
49
|
| Whether the
turnover charges required to be paid under any law or Act falls within the
purview of section 43B of the Income-tax Act |
Reena Sharma |
Taxman |
157 |
56
|
|
|
|
|
|
|
Business Income
Illegal business – Can it be of a Tax Advantage ?
|
V.
Swaminathan |
Taxman |
156 |
121 |
| Taxability of
pre-business income and utter judicial chaos |
Minu Agarwal |
CTR
|
205
|
37 |
| Treatment of the
surplus arising from buy back of a company’s own debentures |
M.
S. Prasad |
CTR |
205 |
103
|
|
Business
Deductions / Expenditure
Demonstrative proof of bad debts |
Bhupendra Shah |
Taxman |
151
|
46 |
| Does the technical
consultancy fee of a non-resident become capital on receipt |
M.
S. Prasad |
CTR
|
205 |
43 |
| Admissibility of
expenditure on issue of bonus shares |
R.
Santhanam |
CTR
|
205
|
109 |
| Expenses on the
extension of an indsutrial undertaking, Board’s circular and the statute |
M.
S. Prasad |
CTR |
206 |
6
|
| Introduction and
Overview |
Subhash Shetty |
I T
Review No. 7 |
XXXII |
15 |
| Capital, Revenue
and Personal Expenditure |
Pradeep Shah |
I T
Review No. 7 |
XXXII |
17 |
| Accounting and its
relevance, Onus of Proof |
Anil Sathe |
I T
Review No. 7 |
XXXII |
30
|
| Wholly and
exclusively for the Purpose of Business |
Chetan Karia |
I T
Review No. 7 |
XXXII
|
34 |
| Scheme of
Deductions and Allowances |
Atul Suraiya |
I T
Review No. 7 |
XXXII
|
37
|
| Treatment of
Software Expenses —Accounting and Tax |
Milin Mehta |
I T
Review No. 7 |
XXXII |
58 |
| Expenditure
tainted with Illegality Explanation to section 37 No. 7 |
Prafulla Palodia |
I T
Review |
XXXII |
66 |
| Business
Expenditure – Certain Other Issues No. 7 |
Mayur Vora |
I T
Review |
XXXII |
70 |
| Foreign Tour
Expenses – Deductibility |
Jaya Kachhwaha |
TTR
|
91
|
147 |
|
Banking Laws
Debt Recovery Tribunal – An overview |
Kartikeya Singh |
S &
C Law |
71 |
35 |
Bank licensing – A
critical analysis of licensing
in India vis-à-vis international norms Praveen Kumar Singh |
Shweta Dubey |
& S
& C Law |
71
|
66 |
|
Business
Expenses
Whether expenses incurred on issue of bonus shares |
Kishor Karia/ Rajendra Chitale |
BCAJ |
39-C/Part 2 |
171 |
|
| C
|
|
|
|
|
Capital Gains
Does sale of paintings attract capital gain tax |
Bhupendra Shah |
Taxman |
156
|
24 |
| Death of a wholly
owned subsidiary – Whether attracts s. 46(2) |
Minu Agarwal |
CTR
|
205
|
87 |
| Reference under s.
55A after computing capital gains in an assessment |
M.
S. Prasad |
CTR |
205 |
119 |
| Section 50C – Way
out to seller & purchaser |
Surendra Bhargava |
Taxation |
194 |
30 |
| Transfer on death
of partner of a firm |
M.
S. Prasad |
Taxman |
150
|
58 |
|
Company /
Corporate
Dividend distribution tax and agricultural companies |
T.
C. A. Ramanujam |
CTR |
205
|
93 |
| Dividend
distribution tax on companies with agricultural income |
R.
Santhanam |
CTR |
205
|
81 |
| Foreign Travel
Expenses of Wife of Director Accompanying Him – Allowability as Business
Expenditure |
Pawan Prakash |
TTR |
92
|
157 |
| Provisions
relating to unpaid/unclaimed dividend – Transfer to investors education &
protection fund |
R.
Balakrishnan |
S.
& C. Laws |
71
|
13 |
| Role of Regional
Directors in the Administration of Company Law |
S.
Venugopalan |
S.
& C. Laws |
71
|
51 |
| A note on charges
under section 125 of the Companies Act, 1956 and its registration in
the electronic filing era |
R.
Balakrishnan |
S.
& C. Laws |
71
|
59
|
| Remuneration
Committee & Corporate Governance |
Sudheendhra Putty |
S.
& C. Laws |
71
|
73 |
| Holding of shares
imperative for being a director – So says the SEBI Chief |
T.
N. Pandey |
S.
& C. Laws |
71
|
83 |
| Section 302 of the
Companies Act, 1956 – An analysis |
R.
Balakrishnan |
S.
& C. Laws |
71
|
93 |
Provisions
relating to unpaid/unclaimed dividend
Transfer to investors education and protection fund |
R.
Balakrishnan |
S.
& C. Laws |
71
|
13 |
| A note on charges
under section 125 of the Companies Act, 1956 and its registration in the
electronic filing era |
R.
Balakrishnan |
S.
& C. Laws |
71
|
59
|
| Law relating to
common seal |
R.
Balakrishnan |
S.
& C. Laws |
71
|
153 |
| Investigation into
the affairs of Companies by Central Government |
S.
Venugopalan |
S.
& C. Laws |
71
|
1 |
| Role of Regional
Directors in the Administration of Company Law |
S.
Venugopalan |
S.
& C. Laws |
71
|
51 |
| MIS for Board and
Board Committee Meetings |
Sudheendhra Putty |
S.
& C. Laws |
71
|
140 |
|
Cash Credits
Non-attendance by loan creditors against
summons |
Bhupendra Shah |
Taxman |
150
|
49
|
|
| D |
|
|
|
|
| Debt Recovery
Tribunal – An Overview |
Kartikeya Singh |
S.
& C. Laws |
71
|
35 |
|
Deemed Dividend
Deemed dividend and tax issue |
V.
K. Subramani |
Taxman |
156
|
29 |
| Deemed dividend
under s. 2(22)(e) of the IT Act |
D.
S. Walia |
CTR |
206
|
27 |
|
Deductions
Marble industry: The debate continues |
Adhir Jha |
CTR |
205
|
58 |
| Denial of right to
make claims in assessment subsequent to filing of return |
R.
Santhanam |
CTR |
205
|
65 |
| Can deduction
under section 80HHC be claimed on exports of goods directly from one country
to another ? |
Bhupendra Shah |
Taxman |
155
|
142 |
| Controversies :
Receipt of service charges and S. 80HHC |
Pradip Kapasi/ Gautam Nayak |
BCAJ |
39-C/ 2 Part |
165 |
| Income-tax relief
on duty draw back – Judicial controversy |
R.
Santhanam |
CTR |
205
|
157 |
|
Depreciation
Can depreciation be thrust upon the assessee?
|
Bhupendra Shah |
Taxman |
155
|
63 |
| Some suggestions
for amendments |
Dev
Kumar Kothari |
ITR
|
286
|
1 |
|
| E
|
|
|
|
|
Exemptions
Partial or full conversion of DTA unit to EOU |
Gopal Nathani |
Taxman |
156
|
61 |
|
Excise
Duty Spectrum : Valuation of physicians’ samples for the period
prior to 1st July, 2000 |
S.
S. Gupta/
Niraj Bagri |
BCAJ |
39-C/Part 1 |
41 |
|
Entertainment
Entertainment Industry |
Sujeeth Karkal & Suraj Chaudhary |
AIFTPJ |
8/No.
10 |
7 |
|
| F
|
|
|
|
|
Fringe Benefit
Tax
FBT – Chargeability, Liability and other issues (Circular No. 8/2005
Summarised) |
Ajay Kumar Garg |
Taxman |
150
|
14 |
| Fringe Benefit Tax
– Exclusions and exemptions |
N.
Sundararajan |
CTR |
205
|
49 |
| How to fill up FBT
returns |
Shrinivasan Anand G. |
Taxman |
155
|
233 |
| Certain issues
related to FBT : Fully bothering Tax |
Saurabh Dalal |
Taxman |
150
|
113 |
| Points to be Taken
Care of While Reporting Fringe Benefits Details in Return Form |
Nisha Bhandari |
TTR |
92
|
33 |
| Procedure for
Filling up FBT Returns |
R.
S. Kohli |
TTR |
92
|
148 |
| Levy of FBT in
Case of Non-resident Non-profit Organisation Having PE in India |
V.
S. Desai |
TTR |
92
|
234 |
| Expenditure on
which FBT Payable at Highest 15% Rate |
Nisha Bhandari |
TTR
|
91
|
38 |
| Return of Fringe
Benefits – Procedure and Precautions |
Nisha Bhandari |
TTR
|
91
|
212
|
| Controversies
Relating to FBT |
Nisha Bhandari |
TTR
|
91
|
748 |
|
| Firm
|
|
|
|
|
| Partnership firm
dissolution change in Constitution or Succession ? |
Pradip Kapasi/ Gautam Nayak |
BCAJ |
39-C/Part 1 |
33 |
| Issues Relevant to
Validity |
S.
R. Vishwanathan |
TTR
|
92 |
161 |
| Important Issues
Relating to Remuneration of Partners |
M.
R. Verma |
TTR |
91 |
313 |
|
| G
|
|
|
|
|
Gifts
What is the meaning of gifts in contemplation of death |
V. Pattabhiraman |
Taxman |
155 |
259 |
|
| ‘H’
|
|
|
|
|
Hindu Undivided
Family
Income-tax Act, 1961 – Daughters’ Right in the Hindu Undivided
Family |
N.
Vijia Kumar |
Taxman |
155
|
89 |
|
| I
|
|
|
|
|
Interest
No interest leviable under ss. 234B and 234C for MAT |
R.
Santhanam |
CTR |
205
|
33 |
| |
International
Taxation
Mauritian Shipping Company – Place
of Effective Control and Management – Agency PE – Representative
Assessee – India-Mauritius Tax Treaty |
N.
K. Bhat/Mayur B. Nayak/T. G. Singhal |
BCAJ |
39-C/Part 1 |
35 |
| TDS from payments
for supply of plans, designs & drawings, technical assistance and
supervisory services to a German company – A case study |
N.
K. Bhat/Mayur B. Nayak/T. G. Singhal |
39-C/Part 2 |
BCAJ |
177 |
| Interpretation of
Tax Treaties |
M.
P. Lohia |
I T
Review |
XXXII No.5 |
13
|
| Taxation of
Business Profits |
Dr.
P. P. Shah |
I T
Review |
XXXII No.5 |
30 |
| Taxation of
Shipping and Airline Companies |
T.
P. Ostwal, N. K. Bhat |
I T
Review |
XXXII No.5 |
40 |
| Taxation of
Royalty and FTS (Computer Software & E-Commerce) |
Pranav Sayta |
I T
Review |
XXXII No.5 |
49 |
| Repairs and
Maintenance Charges |
Tarunkumar Singhal |
I T
Review |
XXXII No.5 |
62 |
| Taxation of
Composite EPC Contracts |
Vishal Gada |
I T
Review |
XXXII No.5 |
76 |
| Taxation of BPO
Units – Telecom Industry |
Sushil Lakhani |
I T
Review |
XXXII No.5 |
90 |
| Recent Key Tax
Developments |
Sandeep Ladda |
I
T Review |
XXXII No.5 |
100 |
| Taxation of
Expatriates |
Daksha Baxi |
I T
Review |
XXXII No.5 |
113 |
| Taxation of Non
Resident Indians |
Mayur Nayak |
I T
Review |
XXXII No.5 |
119 |
Structuring
Inbound Investments
|
Uday Ved, Hemal Zobalia, Bijal Vora |
I T
Review |
XXXII No.5 |
132 |
| Taxation of FIIs,
VCF, VCC and Pension Funds |
Nithya Reddy, Bijal Ajinkya |
I T
Review |
XXXII No.5 |
153 |
| Recent Experience
in Transfer Pricing Issues |
S.
P. Singh |
I T
Review |
XXXII
No.5 |
162
|
Foreign Court
Decisions on International
Tax Issues |
Annapoorna Jayaseelan, Shreya Rao |
I T
Review |
XXXII No.5 |
174 |
| Elimination of
Double Taxation/Credit for Foreign Taxes |
Dhishat Mehta |
I T
Review |
XXXII No.5 |
184 |
| Issues on TDS
|
Naresh Ajwani |
I T
Review |
XXXII No.5 |
189
|
| |
Insolvency Law
Reorganisation of Companies under U.S. Law :
A dire need for change in Companies Act, 1956 |
Kushagra Priyadarshi |
S &
C Law |
71
|
182 |
|
| M
|
|
|
|
|
MCA 21, E-TDS &
E-Return
MCA 21 – An Overview |
V.
A. Vijayan Menon |
I T
Review |
XXXII No. 8 |
15
|
| E-Filing
|
Yatin Desai |
I T
Review |
XXXII No. 8 |
18 |
| Administration and
other features of MCA 21 |
Abhay Arolkar |
I T
Review |
XXXII No. 8 |
46 |
| Important FAQs on
MCA 21 |
Kaushik Jhaveri |
I T
Review |
XXXII No. 8 |
57
|
| E-TDS |
Haresh Kataria |
I T
Review |
XXXII No. 8 |
78 |
| E-Return
|
Mahendra Sanghvi |
I T
Review |
XXXII No. 8 |
84 |
|
| N
|
|
|
|
|
New Income-tax
Law
Brand new Income-tax Law for India – Some issues that need serious
consideration, before implementing the proposal |
T.
N. Pandey |
Taxman |
156
|
115 |
|
National Tax
Tribunal
Constitution of National Tax Tribunal |
Dr.
N. K. Dhooper |
Taxman |
150
|
88 |
|
| P
|
|
|
|
|
Penalty
Repayment of loans by cash |
T.
C. A. Sangeetha |
CTR |
205
|
125 |
| Recent trend in
levy of penalty and amend-ment in section 275 of Income-tax Act |
V.
P. Gupta |
Taxman |
157
|
61 |
| Penalty for delay
in filing return of income |
R.
Santhanam |
CTR |
206 |
1 |
|
| R
|
|
|
|
|
Returns
Cash flow statement – A trap for tax evaders |
Dr.
R. Thanigaivel |
Taxman |
156
|
18 |
| Evidence free
reporting of income in new Form No. 2F – An analysis |
Dr.
R. Thanigalvel |
Taxman |
155
|
55 |
| Defective return –
Does s. 139(9) need a logical grouping |
Minu Agarwal |
CTR
|
205
|
162
|
| Mandatory filing
of e-returns by companies |
N.
Sundararajan |
CTR
|
206
|
12 |
| E-Filing of Return
of Income/and Fringe Benefit |
G.
Ganeshan |
TTR
|
91
|
693 |
| |
Relatives
Relatives under the Income-tax Act – A relative concept |
Pradip R. Shah |
Taxman |
156
|
89
|
| |
Reassessment
Initiation of proceeding at the direction of superior authority –
Should it be fatal |
Minu Agarwal |
CTR |
205
|
113 |
| Validity of
Reassessment – Some Recent Decisions |
N.
Chandra |
TTR |
91
|
594 |
| |
Refunds
Officers conduct under scanner |
Ranvir Singh |
Taxman |
155
|
94 |
| |
Revision
Revision Under Section 263 for Levying Penalty – Impermissible
|
G.
Ganeshan |
TTR |
91
|
320
|
|
| S
|
|
|
|
|
Settlement
Commission
Role of the Settlement Commission under the IT Act, 1961 |
Dhruv Singhal |
CTR |
205
|
127 |
| |
Stock
Shown to Bank and Stock Shown in
Books – Consequences |
M.
R. Verma |
Tax
Referencer |
91
|
581 |
| |
Salary
Encashment of leave salary on resignation– R. Balakrishnan
Whether exempted or not ? |
|
Taxman |
156
|
69 |
Taxation of excess
VRS receipts – Why perpetuate
the controversy and proliferate litigation? |
T.
N. Pandey |
Taxman |
156
|
5 |
| |
Securities Laws
Dynamic nature of hedge funds |
Abhik Guha Roy & Soumitro Mazumdar |
S.
& C. Laws |
71
|
106 |
| |
Service Tax
Summary of judicial rulings consequent to squeezing of nectaral meat
and blood pursuant to the anatomisation of case laws. |
Sanjiv M. Shah |
BCAJ |
39-C/Part 1 |
9 |
| |
Supreme Court
Apex Court’s Decisions Binding Nature in Income Tax Cases
|
T.
N. Pandey |
TTR
|
91
|
144 |
| |
Survey
Right and Duties of The Person Being Surveyed |
Survey Party and Nisha Bhandari |
TTR
|
91 |
316 |
|
| T
|
|
|
|
|
Tax Deduction
at Source
Is it fair to disallow expenses for TDS defaults |
Devendra Jain |
BCAJ |
39-C/Part 1 |
121 |
| Amendment Laws
(Amendment) Act, 2006 – Dimension of TDS extended |
Ajay Kumar Garg |
Taxman |
156
|
21 |
| Tax Deduction at
Source – The Philosophy and Procedural Aspects |
T.
N. Pandey |
Taxation |
195
|
9 |
| |
Taxation Laws
(Amendment) Act, 2006
Taxation Laws (Amendment) Act, 2006 |
Ajay Kumar Garg |
Taxman |
156
|
71 |
| The Taxation Laws
(Amendment) Act, 2006 – A Glimpse |
Mukta Kathuria |
Taxman |
156
|
216 |
| Rectification in
Trust Deed – Whether Can be Made Retrospectively |
Vinod Shankar |
TTR |
91
|
584 |
| |
Tax Reforms
Salaried employees need not file returns – A milestone |
R.
Sundararaj |
Taxman |
150
|
145 |
| |
Tax Procedures
Condonation of delay in legal proceedings |
Jagmohan Bhatia |
Taxman |
151
|
33 |
| Service of Notices
by Affixture – Not to be Resorted to in Routine Way |
T.
N. Pandey |
TTR
|
91
|
33 |
|
| V
|
|
|
|
|
VAT
Payment and Return Filing Chart |
R.
P. Mody |
S.
T. Review |
53
|
41 |
| Gist of important
amendments in MVAT Rules, 2005 by Notification dated8-9-2006
|
G.G.
Goyal/
Parind Mehta
Behari B. Shah |
BCAJ |
39-C/Part 2 |
191 |
| Maharashtra VAT
Introducing VAT Audit step by step |
C.
B. Thakar |
BCAJ |
39-C/Part 1 |
53 |
| Audit under
Maharashtra VAT Act–I |
Pradip R. Shah |
Taxman |
150
|
153
|
| My experience with
DVAT – A nightmare |
Jagmohan Bhatia |
Taxman |
151
|
19 |
| Value Added Tax
(VAT) – Some suggestions |
S.
S. Mansinghka |
Taxman |
151
|
23 |
| Audit under
Maharashtra VAT Act |
Pradip R. Shah |
Taxman |
151
|
26 |
|
| W
|
|
|
|
|
Wills
Tax Planning through Wills |
Sanjeeva Narayan |
Taxman |
150
|
177 |
| |
Works Contract
Supply of Printed Label – Whether Contract for sale or Works
Contract |
Jaya Kachhwaha |
TTR |
91
|
218 |
