Articles by CA Dipak Dama

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Stock-in-Trade and Section 40A(3): Cash Payments Under the Microscope

  CA Dipak Dama    10 December 2024 at 08:46

In this article, we examine major provisions exceptions & judicial decisions which deal with the application of Section 40A(3).



Form 67 and Foreign Tax Credit: Balancing Compliance and Rights in Indian Tax Law

  CA Dipak Dama    10 August 2024 at 08:36

In the more and more globalized economy, many Indian earns income from foreign sources, which can be taxed both in the country of origin and in India, leading to double taxation.



Expert Analysis: How Recent Income Tax Cases Are Shaping the Future of Taxation

  CA Dipak Dama    05 August 2024 at 08:38

This article comprises of case law summaries from various ITAT benches that highlight crucial aspects of income tax litigation, emphasizing the importance of evidence, documentation, and adherence to statutory provisions.