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Faceless Assessment and Appeals Ready Reckoner with Real Time Case Studies 4th Edition April 2021 at Meripustak

Faceless Assessment and Appeals Ready Reckoner with Real Time Case Studies 4th Edition April 2021 by Mayank Mohanka, Taxmann Publications

Books from same Author: Mayank Mohanka

Books from same Publisher: Taxmann Publications

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  • General Information  
    Author(s)Mayank Mohanka
    PublisherTaxmann Publications
    Edition4th Edition April 2021
    ISBN9789390831005
    Pages360
    BindingPaperback
    LanguageEnglish
    Publish YearApril 2021

    Description

    Taxmann Publications Faceless Assessment and Appeals Ready Reckoner with Real Time Case Studies 4th Edition April 2021 by Mayank Mohanka

    This book is a ready reckoner for the assessee and tax practitioners, to understand practicalities and nuances of the following, in an effective, qualitative and timely manner: Faceless Assessments under the newly inserted Section 144B of the Income Tax Act w.e.f. 01.04.2021 Faceless Appeal Scheme, 2020 legislated w.e.f. 12.02.2021 Faceless Penalty Scheme, 2021 incorporated w.e.f. 12.02.2021 Legislative provisions concerning Faceless ITAT The Present Publication authored by Mayank Mohanka, is the 4th Edition & amended by the following: The Finance Act, 2021 The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 All Important & Relevant CBDT’s Legislative Schemes, Circulars, Notifications & Press Releases on the Faceless Taxation Regime are updated till 31.03.2021 This book has the following noteworthy features: [Illustrative Tables, Infographics, Visuals & Real-time Scrutiny Windows] to explain the newly inserted Section 144B containing provisions for ‘Faceless Assessments’ and the Legislative Schemes of ‘Faceless Appeal Scheme, 2020’ and ‘Faceless Penalty Scheme, 2021’. [Real-time Practical Case Studies] on ‘Faceless Assessments’ on issues of: Addition on account of HSBC Foreign Bank Account Reassessment on account of Information from another IT Authority Admission of Additional Evidence under Rule 46A Cash Deposits out of Earlier Cash Withdrawals Addition on account of considering Rental Business Income as Income from House Property Appeal against Revisionary Order u/s 263 TDS on Transmission & Wheeling Charges Appeal against Rectification Order u/s 154 Cash Deposits during Demonetization Valuation of Shares u/s 56(2)(x) Share Capital/Share Premium LTCG on Penny Stocks Disallowance u/s 14A/Rule 8D Disallowance of Pre-commencement Business Expenditure Taxability of Compensation received under RFCTLAAR Act, 2013 Revenue Recognition & Expenditure Booking in Real Estate Business Bogus Purchases, Seized Diary, AIR/STR information [Specimens of Suggestive Qualitative & Meritorious] ‘e-Responses/Submissions’ on ‘Faceless Assessments & Faceless Appeals’ Practicalities & Nuances of Differences between the Conventional Assessments, Appeals and Penalty Proceedings & the New Faceless Assessments, Appeals and Penalty Proceedings. [‘Step-by-Step-Manner’ through ‘Real-time’ ‘e-Proceedings’ windows] for demonstrating the actual conduct of ‘Faceless Assessments’, ‘Faceless Appeals’ & ‘Faceless Penalty’ proceedings [Practical Guide] to ‘e-Filing of Rectification Applications u/s 154’ & ‘e-Responses to Outstanding Income Tax Demands’. [Doctrine of Audi Alteram Partem] Critical Litigative Issues in the Faceless Taxation Regime Faceless ITAT: Some Key Issues FAQs on the ‘Faceless Taxation Regime’ International Best Practices in Tax Administration & Indian Tax Administration The detailed contents of this book are as follows: Faceless Assessments Faceless Taxation Regime Enters Legislature Personal Hearing via Video Conferencing in Faceless Assessments Practical Guide to Faceless Assessments Practical Case Study on ‘Faceless Assessment’ under section 143: Receipt of Share Capital/Share Premium Practical Case Study on ‘Faceless Assessment’ under section 143: Long Term Capital Gain on Penny Stocks Practical Case Study on Faceless Assessment under section 143 : Disallowance under section 14A read with rule 8D Practical Case Study on ‘Faceless Assessment’ under section 143: Disallowance of pre-commencement business expenditure Practical Case Study on Faceless Assessment under section 143 : Taxability of Compensation received under RFCTLARR Act, 2013 Practical Case Study on Faceless Assessment under section 143 : Revenue Recognition & Expenditure Booking in Real Estate Business Practical Case Study on Faceless Assessment under section 147 : Bogus Purchase Entries Practical Case Study on Faceless Assessment under section 147 : Seized Diary/Loose Sheets Practical Case Study on Faceless Assessment under section 147 : Annual Information Return (AIR) Practical Case Study on Faceless Assessment under section 147 : Information from Investigation Wing Practical Case Study on Faceless Assessment under section 147 : Cash Deposits during Demonetisation Practical Case Study on Faceless Assessment under section 147 : Valuation of Shares u/s 56(2) Practical Guide to e-Filing of rectification application u/s 154 & e-response to outstanding Income-tax demand Decoding Lesser Known Nuances of ‘Faceless Assessment Scheme, 2019’ Faceless Assessments : Few Critical Suggestions to Make them Flawless International Best Practices & Indian Tax Administration FAQs on Faceless Assessments Key takeaways of SOPs issued by NeAC for Faceless Assessments New Faceless regime as per ‘The Taxation Amendment Act, 2020’ Faceless Appeals Faceless Appeals: One more step towards Digital Tax Administration!! Practical Guide to Faceless Appeals Key Takeaways from Deliberations of Sr. Income Tax Department Dignitaries on Faceless Assessments & Appeals Practical Case Study on Faceless Appeals: Addition in respect of Foreign Bank Account Practical Case Study on Faceless Appeals: Information from Another IT Authority Practical Case Study on Faceless Appeals: Admission of Additional Evidence Practical Case Study on Faceless Appeals: Cash Deposits During Demonetisation Practical Case Study on Faceless Appeals: AO’s Treatment of Business Rental Income as Income from House Property Practical Case Study on Faceless Appeals: Challenge to Revisionary Order u/s 263 Practical Case Study on Faceless Appeals: TDS on Transmission & Wheeling Charges Practical Case Study on Faceless Appeals: Challenge to Rectification Order u/s 154 Decoding the New Rules of Penalty Shoot-out: Faceless Penalty Scheme 2021!! Final Fact-Finding Appellate Authority ITAT Also Going Faceless w.e.f. 1.4.2021 Faceless Taxation Regime & Audi Alteram Partem Details