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Sunday, September 27, 2020

[ACCA_Profs] Imp CBDT Clarification Reg Capital Gains For AY 2020-21 + Article On Faceless Appeals Scheme

 

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Dear Subscriber,

The following important updates are available at itatonline.org:

Imp CBDT Clarification Reg Scrip Wise Reporting Of Capital Gains For AY 2020-21

The CBDT has issued a Press Release dated 26th September 2020 stating that there is no requirement of scrip wise reporting for day trading and short-term sale or purchase of listed shares

Facing The Faceless Appeals: 2020

CA Pratik Sandbhor has highlighted the important aspects of the newly introduced Faceless Appeals Scheme and also explained its implications. He has dwelt upon the consequences of non-grant of a personal hearing and also the concept of "review" of the draft appellate order. The ld. author has also pointed out that there are several issues that need clarification from the CBDT for the smooth implementation of the scheme

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:

Education Cess As A Deduction – Certain Deceptive Facets

Advocate Fenil Bhatt has submitted that the prevalent judicial view that 'education cess' is not affected by the bar in section 40(a)(ii) of the Income-tax Act, 1961 and is allowable as a deduction requires reconsideration. He has argued that education cess is nothing but the State's right in the profits of the Assessee, akin to income tax, is in the nature of distribution of income, and is not eligible for deduction

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