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Durgesh Singh Tax Classes – DSTC ABC Analysis – May, 2018 CA Final Examination
Fresh Batches for November, 2018 are starting in April and May, 2018 across India at all DSTC Centers and selected Stargate Centers. Contact: 9779430034,7017944701; E-Mail: dstc.academic@gmail.com; Website: www.dstclasses.in
Subscribe our Youtube Channel “Durgesh Singh Tax Classes” for latest videos and updates.
CA Final Direct Tax Laws and International Taxation ABC Analysis for May, 2018 (To be followed with 3 MTPs for Category A)
‘A’ Category ‘B’ Category ‘C’ Category
PART A Assessment + Appeals + Settlement Commission + Advance Ruling
[20 Marks]
Assessment Procedure
ROI Section 139, 139(4A), (4B)
Trust to file ROI within due date to claim exemption.
Section 234F penalty - MTP 1 (Indirect Question)
Section 143(ID) time limit for intimation – Amendment
Raghuvir Synthetics Ltd. (SC) – case law
Refund in Genuine Cases
Power of IT Authority:
Measure to protect interest of revenue by withholding refund due in any earlier AY
Section 132(9B), (9C), (9D) Power to provisionally attach property in course of search FA, 2017
Section 132B, Hemath Kumar Sindhi & Others (Case Laws)
Section 220(2), Interest on delay in payment of tax due on basis of notice of demand
Section 147 only case laws
PP Engineering
Godrej Industrial Ltd.
Govinda Raju
Vipin Walia
Travancore Diagnostic
Power of IT Authority:
Section 132/132A – FA, 2017
Section 133A
Section 127, Transfer of case from one AO to another AO
Section 281B, Provisional attachment during search assessment & release of such property on furnishing BOND.
Section 143(3) / 144
Section 153(1) – time limit
Section 153(A)
Section 153(B)
Section 139A – Adhaar Related
Section 139AA - Adhaar Related
Power of IT Authority:
Section 142(2A)
Section 142A
Section 144A
Section 131
Section 133
Appeals, Revision & Rectification
Case Laws:
Subrata Roy
Meghalaya Steels Ltd.
Amitabh Bachan
AAR
Circumstances where order is void.
On whom is the order binding.
What is an eligible case
Durgesh Singh Tax Classes – DSTC ABC Analysis – May, 2018 CA Final Examination
Fresh Batches for November, 2018 are starting in April and May, 2018 across India at all DSTC Centers and selected Stargate Centers. Contact: 9779430034,7017944701; E-Mail: dstc.academic@gmail.com; Website: www.dstclasses.in
Subscribe our Youtube Channel “Durgesh Singh Tax Classes” for latest videos and updates.
Lark Chemical
New Mangalore Port Trust
Settlement Commission
Sandeep Singh v/s Union of India
Penalty
Section 269ST 271DA
Section 68 to 69D 271AAC
Section 285BA(5) Penalty Rs. 500 per day. Generally banks have to submit an Annual Information Return (AIR), failing which a notice will be issued to such bank. Where AIR is not filed by the bank within 30 days from receipt of notice, then a penalty of Rs. 500 per day will be charged from 31st day till the date of filing.
Section 269SS 271D
Section 269T 271E
Section 271AAB
Section 271J
PART B TDS / TCS / Interest
[10 Marks]
Section 234A, 234B, 234C**
Question from capsule book, “RAMCO” & RTP & MTP 2 Q.1
Section 244A(1B) FA, 2017 – Interest on refund to deduction
Section 194I, 194IB, 194C, 194H
Ajmer Vidyut
Kotak Securities
TCS on Motor Vehicles
Just go through practical questions relating to remaining sections of TDS.
PART C International Taxation, Transfer Pricing
[25 Marks]
Section 6
Crew – date of signing/leasing
NRE account receipts
POEM Q1 in capsule
Section 9(1)(i) – Indirect Transfer**
Section 9A – presence of fund manager in India, does not amount to business in India.
Section 115BBA sports person.
GAAR (Comprehensive question 1 to 3 towards the end of the book)
Theory:
Section 9(1)(i) – Salary
Section 92(1) – Conditions AE + International Transaction + Deemed International Transaction.
When not covered in TP?
Durgesh Singh Tax Classes – DSTC ABC Analysis – May, 2018 CA Final Examination
Fresh Batches for November, 2018 are starting in April and May, 2018 across India at all DSTC Centers and selected Stargate Centers. Contact: 9779430034,7017944701; E-Mail: dstc.academic@gmail.com; Website: www.dstclasses.in
Subscribe our Youtube Channel “Durgesh Singh Tax Classes” for latest videos and updates.
Section 9(1)(vii) – new case law – AP Moller
Section 90 & 91 + FTC (MTP 3)
Mr. Roy & Miss Sharanya Capsule Practical Problems
Method of TP
Range Concept + Arithmetic Mean (MTP 2 & 3)
Country By Country Reporting (CBCR)
Penalty in TP
Downward adjustment
PART D Computation of Income
House Property:
Raj Dadarkar & Associates
MTP 2 – Q.1
Profits and Gains from Business or Profession:
Section 33AB – Tea/Coffee/Rubber (RTP)** + Explanation to Section 43(b)
Section 35 – Scientific Research
Section 35AD + Actual Cost FA, 2017 + Section 73A + Reversal in case of default
Section 35ABB/ABA/35AD – MTP 3
Section 35DD/35DDA/36(1)(ix)
Section 36(1)(vii)
Section 44A + 44C
Presumptive Taxation – Section 44AD + 234A/B/C + 44B + 44BBA
ICDS iv, vi, vii, viii
Partnership Assessment (Practical)
Capital Gains:
Section 79 Amendment + 80IAC + 72A
Section 45(2), 45(4), 45(5) + 10(37)(iii) + Balakrishnan Case law
Section 45(1A) + 45(5A) + 54(EC)
Section 10AA
Section 30/31/32/32AD (MTP 1)
Case Laws
KLN Agrotech
TVS Motors
IBM Global
Honda Seil
Dhampur Sugarmills
Section 44AA/AB
AMT
Section 55A
Ranbhai Nagbhai case law
Movaly Bikhubhai case law
Demerger (P) & Slump Sale
Section 2(22)(e) – Practical Problem
Queen case law & St. Peters
Accredited Income
AOP/BOI Practical Problem
AIF Practical
Section 46(2), 2(22)(e), 54EC
Section 40(a)
Section 43B, 41, 44ADA, 44AE, 36 series, 37
Section 80IA, 80IB
Section 51/IFOS
VSMR Jagdishchand
R Arunachalam
Section 54 Case Law – MTP
Amalgamation (Theory)
Regulation of Trust
REIT, Buy Back
Durgesh Singh Tax Classes – DSTC ABC Analysis – May, 2018 CA Final Examination
Fresh Batches for November, 2018 are starting in April and May, 2018 across India at all DSTC Centers and selected Stargate Centers. Contact: 9779430034,7017944701; E-Mail: dstc.academic@gmail.com; Website: www.dstclasses.in
Subscribe our Youtube Channel “Durgesh Singh Tax Classes” for latest videos and updates.
Section 115C to 115I (NRI)
Section 54GB
Section 111A, 112, 115AD
Business Restructuring:
Conversion of Pvt Co. to LLP (P)
Income from Other Sources:
Section 56(2)(x) & 56(2)(viib) & 50CA + 56(2)(x)(c)**
Assessment of Entities:
Section 115BA, 115JB (MTP 3)** Ind AS
Practical problem on Trust** (MTP 1)
AOP/BOI – Goundheri Mamaya Case Law
DDT + Securitisation Trust
Transition Case Law**
Tonnage Tax
To watch the video on ABC Analysis put the following link in address bar of your browser https://www.youtube.com/watch?v=GuWLEXiGIAA&t=58s
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