Tax Publishers Tax Flashes on Income Tax Discussion on Decisions by CA Srivatsan Ranganathan Edition 2025

Tax Publishers Tax Flashes on Income Tax Discussion on Decisions by CA Srivatsan Ranganathan Edition 2025

Contents –

Agricultural Income

Amalgamations and Business Combinations

• Goodwill
• Slump sale
• Buyback
• Reorganizations

Cross Border/International Transactions

• Permanent Establishment/Business Connection/Business Incomes
• Royalties/Fee for Technical Services/Interest/Passive Incomes
• Transfer Pricing

Exempt Incomes/Expenditures Disallowances/Reliefs

Salary Income

ESOP Taxation

Income from House Property

Capital Gains

Income from Other Sources

Taxability/Issues on Taxation

Business Expenditures

Carry Forward and Set off of  Losses

Refund/Tax Credits/Interest

Unexplained Money, Cash Credits, Investments, Expenditure

Tax Deduction at Source

Assessment/Rectification/Revision

Penalties