Articles by CA.Sangam Aggarwal

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Provisions related to Appellate Proceedings under GST

  CA.Sangam Aggarwalpro badge    12 February 2024 at 08:48

Filing a GST appeal before Appellate Authorities is a crucial step for taxpayers seeking resolution on disputed tax matters.



All about filing an appeal before CIT(A)

  CA.Sangam Aggarwalpro badge    09 February 2024 at 08:49

The Income-tax Act, 1961 allows tax payers to challenge the orders passed by the AO after the assessment proceedings



How to make TDS challan payment through online - New Process

  CA.Sangam Aggarwalpro badge    08 February 2024 at 08:57

Process of TDS payment has been changed from NSDL portal to Income Tax Portal. This article highlights the detailed process of making payment of TDS.



All about TDS Returns and its Filing Procedure

  CA.Sangam Aggarwalpro badge    05 February 2024 at 08:53

TDS is required to be deducted by a person for certain payments made by them. Every Assessee who has deducted TDS is required to file TDS Returns. TDS Returns are quarterly statements, which contain the information pertaining to TDS deducted and deposited. It is submitted by person who deducted TDS i.e. TDS deductor.



How to file an appeal before ITAT

  CA.Sangam Aggarwalpro badge    03 February 2024 at 08:50

Filing an income tax appeal before the Income Tax Appellate Tribunal (ITAT) is a crucial step for taxpayers seeking resolution on disputed tax matters. The relevant section that governs the filing of an appeal before the ITAT is Section 253 of the Income Tax Act. Here's an overview of Section 253:



Key Highlights of Budget 2024 - Income Tax & GST

  CA.Sangam Aggarwalpro badge    02 February 2024 at 08:58

No major changes in Income Tax slab rates, including for companies.



Treatment of Shares Premium received by closely held company on issue of shares

  CA.Sangam Aggarwalpro badge    31 January 2024 at 08:51

Before understanding the tax treatment of premium received by closely held company on issue of shares under section 56(2)(viib) of Income Tax Act, 1967 lets discuss the problem before introduction of this section with the help of example.



Impact of Ayodhya Ram Mandir on Indian Economy

  CA.Sangam Aggarwalpro badge    29 January 2024 at 08:47

The impact of the Ram Mandir on the Indian economy is a complex and multi-dimensional phenomenon.



Benefits available to MSME under various schemes

  CA.Sangam Aggarwalpro badge    27 January 2024 at 08:53

The government of India has made collateral- free loan credit available to all enterprises which are registered under MSME. It means MSME can avail the benefit of bank loan without pledging its property or assets.



Things to be kept in mind before finalization of Books of Account: Income Tax & GST

  CA.Sangam Aggarwalpro badge    25 January 2024 at 08:49

Finalization of accounts means checking and reconciling books of accounts whether they are as per Companies Act, GST and Income Tax provisions.