Microsoft Word - IT MATTER AUGUST-2021On this basis-
-being right and doing right
whole world can unite. - SWAMI VIVEKANANDASWAMI VIVEKANANDASWAMI
VIVEKANANDASWAMI VIVEKANANDA
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being right and doing right-the
SWAMI VIVEKANANDASWAMI VIVEKANANDASWAMI VIVEKANANDASWAMI
VIVEKANANDA
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INDEX
6. ue[ue[ue[ue[eKe ceOeerue eKe ceOeerue eKe ceOeerue eKe ceOeerue
YeejleerÙeYeejleerÙeYeejleerÙeYeejleerÙe
mewefvekeâmewefvekeâmewefvekeâmewefvekeâ
7. Doctor_For_Beggers-Consolidated
teacher who is illumined by the light of true
Knowledge.
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Forensic Science in
The Future Framework of Business Practices— There are signs that
the pandemic is abating but the
post-Covid life will not remain the same as it existed before its
advent. The emergent circumstances present a canvas which is bleak
and bright; bleak on the erstwhile policies, practices and new
challenges of the technology sneaking into business practices;
bright for the human dynamism to write its own script to evolve a
new culture of work with an alert mind.
Post-Covid there shall be need to review every aspect of human
activity including the business practices. Certain key terms like
the Culture and Best practices would be redrafted; old things gone
new story board would evolve with indicative range of activities.
HRD function would emerge as a strong platform to make a
transformative difference to the new normal. Job descripts would
invariably fall upon talent to protect and nurture human dignity
and bonding with Nature.COVID-19 sufficiently exposed the crisis in
areas of health and development. It is noticeable that while all
other activities were stalled, the technological advances continued
and it is going to be the governing paradigm for most of human
activities in future. Technology driven changes had begun to show
their impact some 30 years ago. Business environment was
experiencing new challenges which the business pundits called the
VUCA environment. It caused a wide range of disruptions in business
practices, but no one had imagined the scale of change this
pandemic would unleash on human society. The preliminary analysis
of the pandemic indicates, among other things, a wide range of
changes in human behavior, a more emphatic being on the economic
and financial functions.
Every of their activity shall be required to be analyzed so as to
address the structural political
and economic conditions. On the sidelines are also the far less
ordered but very ‘unruly’ processes reflecting complexity,
uncertainty, contingency and context-specificity. This
structural-unruly duality in the conditions and processes of
pandemic, its emergence, progression and impact provide a lens to
view two key challenge areas; the first and foremost being the
scientific inputs to guide business decisions and policy making,
and second being how the economic function would be different! The
pandemic is exposing the limits and boundaries of the conventional
models of economics and finance. The ‘locked in’ period of economy
reported more financial frauds and manipulations than the normal
period of activity. Finance always plays a key role in power
structure of business and political relationship. In pandemic it
was prominently highlighted. Twelve lakh crore of the bank loans is
said to be the volume of NPAs ready to be written off. A high value
of fraud related bad debts are also in the reckoning of auditors!
Both these issues need to be addressed with a transformational
rethinking to evolve developmental transparency and accountability.
Most of the frauds and manipulations happened through the security
loopholes and with high intervention of digital technology. A
writer referred to such deceitful activities as 'structural
violence' perpetrated against the unsuspecting common man, who
ultimately has to bear the burden of all such losses.
1. Editorial
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The forensic accountant’s job is crucial for financial security and
safety. The perspective on the role of Forensic Accounting Audit
Procedures entirely changes with a demand on certain essential sets
of competencies, as the professional shall be dealing with a wide
range of cases like; Tax Frauds, Securities Frauds, Money
Laundering, Bankruptcy, Misappropriated Assets, Insurance Claims,
etc. It shall be a far more extended function than mere handling of
financial transaction books. Each case may present a different
situation requiring a unique protocol. But there shall be a common
SOP of IRL [Investigation, Reporting and Litigation].The IRL
involves, first to have initial investigation to form a hypothesis,
then to go into the research mode for a detailed investigation of
the case; then collect and collate the information for reporting,
and finally preparing a brief for litigation to help the
prosecution book the thugs.In India, the cases of Harshad Mehta,
Hiten Dalal, Batliwala & Karani, M/s V.B. Desai, N.K. Aggarwal
& Co., Mukesh Babu, Ketan Parekh and Ramalingam Raju's Satyam
etc., were investigated with forensic audit acumen. Of the
international cases, Enron Scandal of 1990s, Lehman Brothers
Bankruptcy case post sub-prime crisis, the $180 billion bailout
case of The AIG, are a but few of the cases to mention in this
regard.
The chartered accountants with their excellent
numerical skills and research acumen can perform the job to
determine the causes of suspicious financial activity. Businesses
can then use this information as credible evidence in trials and
recovery of losses from the scamsters. Forensic accountants are
also seen as the facilitators of business continuity, which is a
proactive concept to avoid and mitigate risks associated with a
disruption of public life. This function includes both risk
evaluation, management and control and suggesting effective plans,
measures and arrangements for normal business continuity. Hope the
new breed of chartered accountants shall evince interest in this
challenging area of the job.
- Dr.Shivshankar Mishra,
Proefessor Emeritus
Technologies are seen progressively being used for mediation by the
regulators in financial matters. The criminals and scammers are
seen faster in anticipating and adapting them. Modern world
revolves around the internet, smart devices and virtual reality,
with which committing fraud has become easier for the criminals.
Compared to the criminal indulgence, the public awareness on the
issue is very frugal. According to the Global Fraud and Identity
Report, 33% of businesses experienced more fraud losses during the
pandemic than they did in prior years.
This state of affairs has brought in
focus the critical and investigative role of the public accountants
and auditors. It is their forensic function. A forensic accountant
is seen as basically analytical, prognostic and visualizers who
exercise their problem-solving skills to detect a financial
discrepancy. It is sort of up skilling or reskilling for the common
accounting and auditing professionals, so as to gain a clear focus
on research. In a country like India where banking, finance and
insurance cover big portion of economic activity, it is utmost
necessary to train and retrain the public accountants in safety and
security measures to protect the gullible public. Now the crypto
currency transactions are rising and fraudsters deliberately plant
the stories of lucrative returns on crypto transactions. The RBI
does not approve of this and tries to train the public against
scamming and frauds in area of crypto currency. In fact the RBI is
actively considering to introduce for trial the digital currency
against it!
With these developments, the role of
forensic accountants would enlarge to
locate data and sources of missing money
where it has gone and how to recover it.
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1. Compensation received for damages caused to
reputation –Section 4 r.w.s.28 (i) and 2(24) of the Act
–the compensation received for damages caused to
reputation is a capital receipt not chargeable to tax.
Further the same cannot be said to be any benefit,
perquisites arising out of exercise of profession. It is not
chargeable to tax at all
Sushmita sen. Vs. ACIT (ITA 4351 &
4352/MUM/2015) [Assessment Year
Facts
The assessee is a film actress by profession and the assessment
year under
consideration is 2004-o0. For the year under consideration, the
assessee
received Rs.145 lakhs from Coca Cola India Limited (CCIL) out of
which
Rs.95 lakhs were not offered to tax by the assessee I her return of
income.
During the assessment proceedings, the learned AO asked the
assessee to
explain the stand taken by her the return of income. Pursuant to
the same,
the assessee submitted before learned AO the “CCIL” had raised a
claim
against the assessee for non-performance of contractual
commitment.
However the said claim was not correct and the assessee in turn
filed a suit
against the said company. Finally, the said company paid the
compensation
to the assessee due to assessee’s alleged sexual harassment by
an
employee of CCIL and asked the assessee to withdrawer all her
allegations
against it. In the light of the same, the assessee contended that
the
amount was paid by CCIL to avoid negative publicity
/embarrassment
which would have jeopardized the business of the company.
2. Law Update
Held
Hon’ble ITAT observed that the additional amount had been received
by
assessee towards damages for being sexually harassed by “CCIL”
employee,
for having disparaged her professional reputation by false
allegations. It
further observed that such type of compensations could not be
termed as any
benefit, perquisites arising to assesse out of exercise of her
profession. The
compensation did not accrue/arise out of the assessee and could not
be
construed to be the income of the assessee or profits and gains of
profession
within the meaning of section 2(24) r.w.s. 28 of the Act.
Hon’ble ITAT further noted that both the authorities
below fell in error to adjudicate the same on the
threshold of impact of the compensation on profit
making apparatus without understanding the true
nature of the receipt. Hon’ble ITAT finally came to
the conclusion that the said compensation was not
chargeable to tax. In the light of the abovementioned
observation, Hon’ble ITAT held in favour of the
Assessee and against the department.
Further the said amount was received due to
reputation loss caused by the assessee in the
aforesaid facts. However the learned AO said did not
agree with the submission of the Assessee and
brought the said amount to tax as income. Aggrieved
by the same, the assessee preferred an appeal
before the learned CIT (A) without any success.
Finally, the matter reached Hon’ble ITAT. During the
course of hearing, both the parties made their
respective submissions. After hearing both the
parties, Hon’ble ITAT held as under:
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3. Hindu Undivided Family and Its Constitution
Q.61 Can there be an unequal partition?
Ans. Yes. It is at the sweet will of the co-parceners and
members
as to whether to allot on partition in accordance with the
share
specified under the Hindu Succession Act or to allot lower or
more to anyone or more persons. The partition in the family
could not be considered to be a disposition, conveyance,
assignment, settlement, delivery, payment or other alienation
of property. A member of a Hindu undivided family has no
definite share in the family property before division and he
cannot be said to diminish directly or indirectly the value of
his
property or to increase the value of the property of any
other
coparcener by ageing to take a share lesser than what he
would
have got if he would have gone to a court to enforce his
claim
(Refer CGT vs. N.S. Getti Chettiar (1971) 82 ITR 599 (S.C.) In
the
light of the said law, it can be a sound tool of tax planning
by
giving larger share to the less financially sound co-parcener
and
lesser share to the affluent.
Q.62 Can a partition be not recognized if the motive is to
reduce
tax?
Ans. If the partition is bonafide, genuine, actual and in
accordance
with the volition exercised by each one of the sharer, motive
to reduce tax is irrelevant. If the members of the family
sever
their joint status, the severance is complete and valid and
it
cannot be ignored on the ground of lack of bonafides, or
because the motive was to reduce the incidence of taxation
(Refer Aruna Group of Estates vs. State of Madras (1965) 55
ITR 643 (Madras).
Q. 63 whether physical
division by metes and
means-(i) where the
where property does
division, then such
severance of status shall
partition).
condition precedent for
recognition of partition
-total or partial (Refer
ITR 690(S.C.); CIT vs.
the family. Such division
members. For an asset
like family business or
any other mode of
partition opened to the
retain the property and
in severalty, and the law
does not contemplate
the impossible
39 ITR 202 S.C.; CIT vs.
Shio Lingappa
Shankarappa and
property, the claim was
307 (Delhi)).
Income –tax law introduces
to give effect to the partition
under s. 171 of the Act. The
ITO can record a finding that
a partition has taken place
only if the partition in
question satisfies the
transaction can be
the property admits of a
physical division, a physical
taken place. In such a case a
mere physical division of the
income without a physical
division of the property
partition. Even where the
physical division, such
to satisfy the test of a
partition under s. 171.
not sufficient to treat such a
transaction as a partition. If
a transaction does not
satisfy the above additional
conditions, it cannot be
been a partition
4. HEALTH TIPS
Do’s and don’ts for losing weight
• Don’t skip meals During the day when you’re active, your body
needs maximum calories and nutrients. Missed meals may result in an
unhealthy diet and may increase your risk of obesity. Eating meals,
including a healthy snack, at fairly regular times may reduce
impulse snacking, meal size and calorie intake.
• Limit meat consumption Meat is a major source of fat — keep
portions under 6 ounces daily. Eat more servings of vegetables,
fruits and whole grains.
• Don’t starve yourself If you’re on a diet that’s too strict,
eventually you’ll go back to eating regular food. Unless you’ve
learned how to eat a variety of healthy foods and still lose
weight, you won’t achieve long-term weight control.
• Exercise regularly
Any exercise burns calories. To promote weight loss from body fat,
exercise at a moderate intensity for at least 30 to 60 minutes on
most days of the week. Walking is a good form of exercise.
• Drink water
Drinking water with your meal can help fill you up. Drinking water
also slows the pace of your eating — and people who eat fast tend
to overeat.
• Weigh wisely Daily weighing can be a helpful tool for some people
who are trying to lose weight or prevent weight gain. But daily
shifts in body water can show up as pounds on your scale. So keep
this in mind and pay greater attention to trends in your
weight.
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osle] lÙeele}sÛe Ûeebie}s he@keâ kesâ}s}s DeVe, DeefYeefpele Iejer
vesle Demes] Je ceefve<ee}e meebiele Demes, legPeÙeemee"er
jsmše@jbšceOetve DeeCe}s]
ns keâceer cnCetve keâer keâeÙe, les efYe#eskeâjer, lÙeebvee
efceU}suÙee hewçeele}s ’’Yeerkeâ cnCetve ’’, jespe 100/150 ® ,
DeefYeefpele}e osle Demele] DeefYeefpele cnCee}e,’’ ceer [e@keäšj,
les efYe#eskeâjer, Keje efYekeâejer keâesCe? lej ceerÛe efYekeâejer
neslees]’’
DeefYeefpeleÛÙee leeW[tve, ns meJe& Sskeâleevee, ceePÙee
[esUÙeele heeCeer Dee}s] hejblet Ùee 5/7 efYe#eskeâ-Ùeebveer,
DeefYeefpele}e, lÙeeÛÙee lÙee keâ"erCe heefjefmLeleerle,
meJe&& ØekeâejÛee DeeOeej efo}e] cegKÙele: ceeveefmekeâ
DeeOeej ] DeeefLe&keâ DeeOeejner efo}eÛe] lÙeebveer efo}s}s
hewmes Iesleevee, DeefYeefpeleÛeer, keâeÙe DeJemLee nesle Demes}?
ÙeeÛeer DeeheCe keâuhevee keâ® çekeâlees, heCe les
efYe#eskeâjer,DeefYeefpele}e mecepeJeeÙeÛes ,’’yeeUe , leg Depetve
}neve Deensme, efceU} veeskeâjer leg}e,kegâ"s vee kegâ"s ] Deepe
DeeceÛÙeekeâ[s Deensle hewmes, cnCetve Deecner leg}e osle Deenesle]
ns keâpe& Deens Demes mecepe, Je leg}e, pesJne, pemeb
hesâ[eÙe}e peces}, lemeb hesâ[’’ efkeâleer ceeÙee, efkeâleer Øesce,
efkeâleer ne ceveeÛee cees"sheCee !! keâeÙe ner efYe#eskeâ-ÙeeÛeer
oevele !!
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yejb, Iejer, yeeÙekeâes}e ns melÙe, DeefYeefpele meebiet çekeâle
veJnlee] Deesheer[er letve efceUe}s}s hewmes, Demes meebiele Demes
DeefYeefpeleÛÙee ceveeÛee efkeâleer keâes[ceeje nesle Demes}]?
keâesCeeheeçeerÛe ns yees}t çekeâle veJnlee] DeefYeefpele meebiele
neslee], lÙee keâeUele Flekesâ JeeF&š efJeÛeej ceveele Ùesle
nesles] DeelcenlÙee keâjCÙeeÛes megOoe] heCe Ùee
efYe#eskeâ-Ùeebveer efo}suÙee ceeveefmekeâ DeeOeejecegUs, lÙebeÛÙee
ceeÙesÛÙee Dees}eJÙeecegUsÛe , ceer meeJej}es] Demes ns meeOeejCe 2
Je<ex Ûee}t nesle lÙeeveblej DeefYeefpele}e veeskeâjer }eie}er]
}neve-}neve keâe nesF&vee, heCe Skeâoesve ef"keâeCeer
veeskeâjer kesâ}er lÙeeves] lÙeeveblej,
DeefYeefpele}e,’’Deemeheeme’’ Ùee Decesefjkesâleer} Fbšjve@çeve}
nsuLe Dee@jieveeÙePesçeve ceOes, veeskeâjer }eie}er] meg®Jeeleer}e
Kee}ÛÙee heoeJej neslee] heCe efleLes, Gòece Øekeâejs keâece
kesâuÙeecegUs, 4 Je<ee&veblej, DeefYeefpele}e Ùee
Dee@jieveeÙePesçeveves, ceneje°^eÛee ØecegKe (ns[) kesâ}s]
veeskeâjer hegCÙeele jentveÛe Ûee}t nesleer] mebhetCe&
ceneje°^eleer} }neveele }neve Je cees"Ùeele cees"e oJeeKeevee
Demees, lÙeeÛes keäJee}eršer kebâš^es} Ûeskeâ keâjeÙeÛes keâece,
DeefYeefpelekeâ[s nesles] ceneje°^eleer}, meJe& oJeeKeevÙeebJej
osKejsKe keâjCes] lÙeemee"er DeefYeefpeleÛÙee neleeKee}er mšeheâner
neslee Kethe cees"e] lÙeeveblej, DeefYeefpele}e ye[leer efceUe}er
Je lÙee}e ’’Fbef[Ùee ns[’’ kesâ}s ies}s] Yejhetj heieej neslee]
efçeJeeÙe keâeceeefveefceòe, ÛeeÙevee, peheeve, }b[ve, Decesefjkeâe
Demes efJeefJeOe osçeele oewjsner Demeleb]
Skebâojerle henelee, meJe& Yeeweflekeâ megKes-mJeleeÛee h}@š,
iee[er, F. Deelee DeefYeefpeleÛÙee heeÙeeçeer }esUCe Iesle nesleer]
Demeb cneCeeÙe}e njkeâle veener] peg}w 2015 ceOes, Decesefjkesâle,
meJe& osçebeÛÙee ØecegKeebÛeer Skeâ keâe@vheâjvme nesleer]
YeejleeÛee ØecegKe, cnCetve DeLee&leÛe DeefYeefpele npej
neslee] DeefYeefpele meebiele neslee] ’’lÙee keâe@vheâjmeÛee
keâeUele,DemeeÛe Skeâ efoJeme, ceer Decesefjkesâleer},Skeâe YeuÙee
cees"Ùee efyeu[eRieceOeer}, 56 JÙee cepeuÙeeJejer}, ce}e efo}suÙee
YeuÙee cees"Ùee keâ#eele (Suite) ceOes yeme}es neslees. ceerÛe
ceePeer mJele:Ûeer hee" Leesheštve Iesle neslees. efkeâleer Ùeçe
efceUJe}sme !! efkeâleer GÛÛe heoeJej Deensme let !! kegâ"s
nesleeme, keâmee nesleeme, DeeefCe Deelee kegâ"s efçeKejeJej ÙesTve
heesnesÛe}e Deensme] Deehe}s nele, Deekeâeçee}e šskeâ}s Deensme]
Deçeer YeeJevee nesleer, lÙeeJesUer ceePeer ’’
Demes efJeÛeej ceveele Dee}s Kejs DeeefCe Skeâe #eCeele
DeefYeefpele}e Demeb Jeeš}b, keâer ns pes meieUs Ùeçe Deens, les
ceePes veenerÙes. DeeefCe DeefYeefpele}e , lÙee efYe#eskeâ-ÙeebÛeer
Dee"JeCe Pee}er] 15 Je<ex }esš}er nesleer] lÙee
efYe#eskeâ-ÙeebÛee efJeÛeej , DeefYeefpeleÛÙee ceveele Dee}e]
DeeefCe Demeb Jeeš}b keâer lÙee efYe#eskeâ- ÙeebÛeb, Kee}s}b DeVe
DeeheCe efJemej}es] les efYe#eskeâjer] jespe DeeheuÙee}e 100-150 ®
osle nesles] lesner DeeheCe efJemej}es] lÙeebveer les DeeheuÙee}e
keâpe& cnCetve efo}s nesles, ÙeeÛeener DeeheuÙee}e efJemej
he[}e] DeefYeefpele cnCee}e ,’’ Ùee efJeÛeejemejçeer, ceer
Deekeâeçeeletve Skeâe #eCeele Kee}er Deeheš}es]’’ DeefYeefpeleÛÙee
]ceveele, efJeÛeej efhebiee Iee}t }eie}s] Deepe, ns pes Ùeçe
efceUe}s Deens, les legPes veenerÛe] lÙeeJesUer, let Yejkeâš}e
Demeleeme, Jeececeeiee&}e }eie}e Demeleeme] Ûees-Ùeecee-Ùee
kesâuÙee DemeuÙeeme, lemes }eskeâ Yesšlener nesles lesJne ,
lÙeekeâeUer, Je lÙeebÛÙeeyejesyej peeCÙeeÛee ceesnner nesle
nesleeÛe] FlekeâbÛe veener lej, yee@cye yeveefJeCÙeemee"er
kesâefcekeâume }eieleele, lÙeemee"er [e@keäšjÛeer iejpe Demeles]
lemeb, lÙeekeâeUer DeeheuÙee}e yees}Jele nesles] peeJeb, Demee
efJeÛeej ceveele Dee}ener neslee keâejCe lÙeeJesUÛeer
DeefYeefpeleÛeer heefjefmLeleer heâejÛe vewjeçÙehetCe&
nesleer]
-To be continue next month
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8. Ram Krishna Hari
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Superb effort. Excellent summary – all that we need to know related
to our finances. Anil Gupta
Received your mail. Thanks dear Rajendrajee. your efforts are very
much appreciated.
Dr.Y.A. Kawade, MIT College Director
iT MATTERS is a monthly bulletin for the benefit of associates of
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all that we need to know related to our finances.
Thanks dear Rajendrajee. very much appreciated.
Dr.Y.A. Kawade, MIT College
DISCLAIMER is a monthly bulletin for the benefit of associates of
ZAWAR ASSOCIATES. It is especially meant for updating the
knowledge of associates and circulates the information among its
associates. The bulletin may contain such
/fact provided by any associate member or moderator. Every content
of the bulletin is
always subject to the accuracy and of the description of
facts.
ZAWAR ASSOCIATES, its owner do not claim that contains in bulletin
obtained after reading as a complete a
disclosure of relevant fact(s).
Considering all above facts any transaction based on above bulletin
may not complete without confirming
statue/authority/person. Therefore any action/transaction taken on
basis of this bulletin does not i
Further the Owners are not liable for any damages or costs suffered
due to action/transaction based on information of this
For seeking any Clarification you may mail only to
[email protected]
[email protected]
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all that we need to know related to our finances.
is a monthly bulletin for the benefit of associates of ZAWAR
ASSOCIATES. It is especially meant for updating the
knowledge of associates and circulates the information among its
associates. The bulletin may contain such
/fact provided by any associate member or moderator. Every content
of the bulletin is
always subject to the accuracy and of the description of
facts.
ZAWAR ASSOCIATES, its owner do not claim that contains in bulletin
obtained after reading as a complete and accurate
disclosure of relevant fact(s).
Considering all above facts any transaction based on above bulletin
may not complete without confirming proper
statue/authority/person. Therefore any action/transaction taken on
basis of this bulletin does not imply the accuracy or value.
Further the Owners are not liable for any damages or costs suffered
due to action/transaction based on information of this
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