Articles by CA.Mohit Gupta

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Issuance of notice u/s 131 (1A) of the IT Act 1961 after conclusion of IT Search and Seizure u/s 132 of the IT Act 1961 - Legal Paradox

  CA.Mohit Gupta    03 November 2020 at 17:23

Issuance of notice u/s 131 (1A) of the IT Act 1961 after conclusion of IT Search and Seizure u/s 132 of the IT Act 1961 - Legal Paradox



Key observations of the Performance Audit report on Income Tax Search and Seizure Assessments

  CA.Mohit Gupta    27 October 2020 at 09:59

Summary of key findings and recommendations in the CAG’s performance audit report on income tax search and seizure assessments (Report no.14 of 2020)



Search and Seizure under Income Tax

  CA.Mohit Gupta    13 August 2020 at 09:47

Whether an Income Tax survey proceedings u/s 133A of the Income Tax Act’1961 can be converted into an Income Tax Search and Seizure action u/s 132 of the Income Tax Act ‘1961



Bar on Subsequent Application to Income Tax Settlement Commission

  CA.Mohit Gupta    15 June 2020 at 08:47

Bar on Subsequent Application to Income Tax Settlement Commission: Conflict between Legislative Intention and Judicial View



Legality of Prior approval of Joint Commissioner for assessment in search cases under Section 153D of the Income Tax Act'1961

  CA.Mohit Gupta    09 June 2020 at 09:56

Legality of Prior approval of Joint Commissioner for assessment in search cases under Section 153D of the Income Tax Act'1961



Rationalisation of Income Tax Search and Seizure

  CA.Mohit Gupta    23 February 2017 at 10:59

Rationalisation of Income Tax Search and Seizure provisions under The Income Tax Act'1961



Budget: Giving a much needed fillip to Startups

  CA.Mohit Gupta    03 March 2016 at 11:04

GIVING A MUCH NEEDED FILLIP TO THE �START UPS�The much awaited Union Budget 2016 has finally been unveiled by the Hon'ble finance minister,expatiating on a series of policy initiatives and schemes that aim at encouraging startups an