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Join date: Apr 9, 2021
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Posts (4)
Jul 6, 2021 ∙ 8 min
" TRANSFER " OF CAPITAL ASSETS
Comprehending the provisions of capital gains can be a very tedious job, even for professionals who regularly navigate their way through...
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Apr 20, 2021 ∙ 5 min
Operation of Legal Fiction
First published on Taxmann on [2021] 126 taxmann.com 195 (Article) A legalfiction is an assertion which may be untrue or unproven, but it...
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Apr 9, 2021 ∙ 6 min
Electronic Evidences in Income Tax Proceedings
[2021] 125 taxmann.com 28 (Article) Introduction The First one Giga byte hard disk drive was built by IBM in 1980. It was about the size...
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Adv. Shubham Gupta
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