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Wednesday, May 13, 2020

[ACCA_Profs] Articles By Experts On S. 6 Amendment (NRI Taxation) And Law On Hindu Undivided Family (HUF)

 

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The following important updates are available at itatonline.org:

Amendment In Section 6 And Effect On NRI Taxation – Impact Of Finance Act 2020

CA Tanpreet Kohli has analyzed in detail the impact upon Non-Resident Indians (NRIs) of the amendment to section 6 of the Income-tax Act, 1961 by the Finance Act 2020. He has pointed out that while the amendment is intended to plug tax planning by way of residential status, there are several challenges that will arise during its interpretation and this may lead to litigation between the taxpayers and the authorities

Hindu Undivided Family – Some Issues

CA. Pankaj Agrwal has raised several interesting and important questions relating to the law governing a Hindu Undivided Family (HUF). He has provided a detailed explanation of section 6 of the Hindu Succession Act, 1956 and also referred to all the landmark judgements of the Supreme Court which have interpreted the law

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:

PILCOM – A Bitter Pill Which Would Hurt Commerce?

In PILCOM vs. CIT, the Supreme Court has held that the obligation of the payer to deduct Tax at Source is not affected by the fact that the income may not be taxable in the hands of the recipient under a DTAA. The judgement has created confusion as it appears to run counter to the earlier judgements of the Supreme Court. Saurabh N. Soparkar, Sr. Advocate, and Bandish S. Soparkar, Advocate, have studied the judgement in depth and explained it in the proper perspective

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