On this basis- being right and doing right -the

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
INDEX
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7. Doctor_For_Beggers-Consolidated
teacher who is illumined by the light of true
Knowledge.
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
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.
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:
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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7. Doctor_For_Beggers-Consolidated
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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 !!
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°êÛee ØecegKe (ns[) kesâ}s] veeskeâjer hegCÙeele jentveÛe Ûee}t nesleer] mebhetCe& ceneje°êleer} }neveele }neve Je cees"Ùeele cees"e oJeeKeevee Demees, lÙeeÛes keäJee}eršer kebâšês} Ûeskeâ keâjeÙeÛes keâece, DeefYeefpelekeâ[s nesles] ceneje°êleer}, 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
8. Ram Krishna Hari
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Krishna Janmashtami 30th August 2021
Monday / 5248th Birth Anniversary of Lord Krishna
Krishna Janmashtami on Monday, August 30, 2021
Dahi Handi on Tuesday, August 31, 2021
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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
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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
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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
/fact provided by any associate member or moderator. Every content of the bulletin is
ZAWAR ASSOCIATES, its owner do not claim that contains in bulletin obtained after reading as a complete and accurate
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