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Thursday, February 13, 2020

[ACCA_Profs] Articles By Experts On E-Assessment And The Vivad-Se-Vishwas Scheme

 

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Dear Subscriber,

The following important updates are available at itatonline.org:

E-Assessments – Paving Way For Pioneering Tax Reforms!

One of the subjects for discussion at the 22nd National Convention of the AIFTP which was held at Mumbai on 14th December 2019 was "e-assessments – paving way for pioneering tax reforms". Dr. K. Shivaram, Sr.Advocate chaired the session and Mr. Mukesh Patel, Advocate, Ahmadabad, addressed on the subject. The subject, being new, involved a number of issues. For the benefits of tax professionals, a detailed article is published and video of the session is also hosted. Authors have also included the amendments proposed in the Finance Bill, 2020 regarding e-assessment and e-appeal before CIT(A). The authors have also made various suggestions

"Vivad Se Vishwas" Scheme: Is It A Penalizing Or Pardoning Tax Regimen?

CA Nidhi Surana Jain has explained the provisions of the newly introduced "Vivad se Vishwas" scheme with special reference to sections 270A and 270AA of the Income-tax Act, 1961. She has pointed out that certain controversial interpretations could arise which could lead to further litigation. She has requested the CBDT and the Central government to work hand in hand and remove the areas of ambiguity and close the loopholes arising from the interpretation

See Also: Digest of case laws (updated regularly) containing latest judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals 

Regards,

 

Editor,

 

itatonline.org

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Latest:

A Move Towards Citizenship As A Basis For Residential Status? The Marked Shift In Policy Brought About By The Finance Bill, 2020

The Finance Bill 2020 has sought to bring in a sweeping change in residential status of Individuals for the purpose of the Act. Advocate Aditya Ajgaonkar has conducted a detailed study of the proposed amendments and explained its nuances. He has argued that the proposed amendment is a harbinger of a shift in the policy of the government to move away from determining the residential status of an individual solely on basis of the individual's stay in the country and moving towards citizenship as an emergent aspect in determining the residential status of a person

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