Ca Aman Rajput Profile

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Ca Aman Rajput

Chartered Accountant || Founder STS Ventures || DISA || Forensic Auditor|| Concurrent Auditor || ISB || Entrepreneur || Writer || HNI Investor

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CA Aman Rajput is an entrepreneurial Chartered Accountant and Partner at ATK and Associates, headquartered in Ghaziabad. With a strong academic foundation, holding a Master’s in Commerce, certifications in Forensic Accounting, Concurrent Audit, and a Diploma in Information System Audit (DISA) from ICAI, he is currently pursuing a Bachelor’s in Law.

He practices in the areas of Taxation, domestic and international compliance, Litigation, Audit, and Consultancy, with core specializations in Forensic Audits, Cybersecurity, and Information Systems.

His extensive professional experience includes Forensic audits (including international assignments in Mozambique and Kolkata), IS audits, Investigation audits, Statutory audits of listed entities (e.g., Bajaj Industries, Mukta Arts, Omaxe Group), Bank audits (including concurrent audits), and Stock and Trust audits.

CA Aman is an active contributor to the profession through his association with the ICAI Ajmer Branch and CPE Committee, where he regularly organizes, moderates, and speaks at professional events.

As a recognized content creator, he is a published writer on platforms like Taxmann, Taxguru, LinkedIn, Quora, CAclubindia, ICAI journals, and Google Blogger.

CA Aman is also associated with NGOs such as Global Shapers and Right Hand Society, contributing to social impact initiatives. He began his journey with articleship in Mumbai, followed by industrial training in Kolkata, before founding Aman Rajput & Co, which merged with ATK and Associates in 2025.

Contact: +91-8209604735 || Email: [email protected]

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Showing 1 to 20 of 26 Results

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Service concession arrangements under Ind AS 115

Service concession accounting within scope requires operators to recognise contractual rights, not public infrastructure as PPE where grantor control remains.
Where the grantor regulates public services, users and tariffs and retains a significant residual interest, a bus-stop concession falls within Appendix D to Ind AS 115. The operator does not recognise the underlying infrastructure as Property, Plant and Equipment despite construction or operational responsibilities. Consideration for construction, upgrade, operation and maintenance services is recognised under Ind AS 115 as a financial asset to the extent of an unconditional right to cash from the grantor, an intangible asset where the operator has a right to charge users, or both. Such arrangements are not automatically leases. (AI Summary)

Written by Ca aman rajput

18 Sep 2026

0

The most used section 10(14)(i) to get a "Magic Refund" for salaried individuals

Official-duty allowance exemption requires an employer-granted, prescribed allowance and proof of actual qualifying expenditure, not merely return-entry claims.
Section 10(14)(i) exempts employer-granted allowances covered by Rule 2BB only to the extent of expenditure actually incurred wholly, necessarily and exclusively for official duties. It is not a general deduction for salaried employees or routine personal commuting costs. Bank statements, fuel bills, Form 16, or an entry in the income-tax return utility do not independently establish eligibility. The claimant must show that an eligible allowance was granted and that qualifying official expenditure was actually incurred. Unsupported refund claims remain open to verification and scrutiny. (AI Summary)

Written by Ca aman rajput

04 Aug 2026

0

Using tax audit as a tool for declaration of lower profit: Analysis as per Income-tax Act, 2025

Presumptive taxation audit trigger turns on whether lower-profit declarations apply to all taxpayers or only specified categories.
Compulsory tax audit under presumptive taxation arises when an assessee declares income below the prescribed presumptive profit and total income exceeds the basic exemption limit. The commentary examines whether this consequence applies universally to all taxpayers covered by the presumptive scheme or only to specified business and profession categories. One reading treats the lower-profit rule as covering every assessee in the presumptive table, thereby widening the audit net for small traders, freelancers, transport operators and other businesses that declare actual profits below the deemed percentage. (AI Summary)

Written by Ca aman rajput

16 Jun 2026

0

Accounting and tax treatment of diesel in construction industry

Diesel accounting in construction treats fuel as consumable inventory, not resale stock, with cost allocation to project work-in-progress.
Diesel used in construction and real estate operations is treated as a consumable input rather than stock-in-trade for resale. It may be recognised as a current asset in the nature of stores and consumables when held unused, but once consumed it is absorbed into project cost or work-in-progress, and where directly attributable it is charged to the relevant project. Valuation follows Ind AS 2 on a cost basis, while GST is not applicable on diesel purchases and input tax credit is unavailable, increasing project cost and work-in-progress. (AI Summary)

Written by Ca aman rajput

25 May 2026

0

Sold capital goods within 5 years and received GST notice?

Capital goods GST compliance requires higher of reduced input credit or tax on transaction value, with interest on shortfall.
Sale of capital goods on which input tax credit has been availed requires a comparative computation under GST: the taxpayer must pay the higher of the credit attributable to the remaining useful life, computed on a five-year basis, or the GST payable on the transaction value. Paying tax only on the sale value is not sufficient if the reduced credit reversal is higher, and any shortfall attracts interest. Where the discrepancy is discovered, voluntary payment through DRC-03 with proper computation and disclosure is the suggested compliance response. (AI Summary)

Written by Ca aman rajput

08 Apr 2026

1

Can Rs. 25 Lakh Leave Encashment exemption be claimed retrospectively? Legal analysis

Leave encashment exemption retrospective application may allow refunds, tribunals favour relief but appellate risk remains.
Several appellate tribunals have construed the enhanced monetary ceiling for non government leave encashment as a beneficial and curative change and applied it retrospectively to earlier assessment years. Taxpayers may pursue rectification where the error is apparent on record or seek condonation of delay for retrospective claims, subject to documentation and potential denial of interest on delayed refunds. The tribunal trend is favorable but not finally settled, and departmental appeals remain a litigation risk. (AI Summary)

Written by Ca aman rajput

03 Mar 2026

1

Indirect Taxes and Tariff Changes in Budget 2026 and Strategic Sectoral Initiatives

Customs tariff simplification and duty relief for critical sectors, GST place-of-supply change for intermediaries, and export refund easing.
Customs tariff simplification moves many exemptions into the tariff, creates new tariff lines, extends customs law beyond territorial waters for fishing, fixes advance rulings at five years, relaxes warehouse transfer permissions, introduces monthly deferred duty payments and a new importer class, reduces personal import duty to 10%, and provides targeted duty relief for critical minerals, EVs, semiconductors and other strategic sectors while allowing some exemptions to lapse to balance revenue. (AI Summary)

Written by Ca aman rajput

01 Feb 2026

1

Budget 2026: complete analysis of proposed changes and amendments

Budget 2026 proposes sweeping income tax reform, TDS/TCS rationalisation, digital compliance and decriminalisation of many tax defaults.
The Budget tightens fiscal deficit while raising CapEx and introduces a new Income tax Act effective 1 April 2026 with simplification and retained personal slabs. It implements broad TDS/TCS rationalisation (uniform 2% on overseas tour packages and assorted rate changes), procedural digitalisation for nil/lower TDS certificates and depository-based no TDS declarations, clarifies jurisdiction for section 148/148A notices, and provides reliefs (MACT interest exemption, timing of employee contribution deduction). Enforcement is recalibrated: technical defaults are fees, many defaults decriminalised, penalties rationalised, updated/revised return rules relaxed, and FAST DS and expanded immunity schemes introduced. (AI Summary)

Written by Ca aman rajput

01 Feb 2026

1

Can legally employee be denied TDS Credit dueto non-payment by employer? Analysis

Employee TDS credit cannot be denied when employer fails to deposit deducted tax; recovery must target the employer.
Where salary tax has been deducted, the employee is entitled to credit once deduction is proved by documentary evidence; the statutory duty to remit rests on the employer/deductor and recovery for non-remittance must be pursued against the employer rather than the deductee. Section 199 and Section 205 and CBDT instructions support that the deductee should not be required to pay again and that refunds should not be appropriated to meet employer defaults. (AI Summary)

Written by Ca aman rajput

29 Jan 2026

1

Can Interest on home loan be added to cost of acquisition when computing capital gains?

Interest on home loan: unclaimed pre construction interest may be capitalised, but claimed interest cannot be added to cost.
Whether interest on a home loan may be added to the cost of acquisition depends on whether that interest was previously claimed as an interest deduction under the house property rules or Chapter VIA; tribunals and some high courts have allowed capitalisation of unclaimed pre construction interest into the asset's cost, but a proviso effective AY 2024 25 bars including interest already claimed as a deduction to prevent double benefit. (AI Summary)

Written by Ca aman rajput

29 Dec 2025

1

Digital Personal Data Protection Act, 2023: Analysis

Digital personal data protection: Act imposes consent rules, fiduciary duties, breach notifications and hefty per instance penalties.
The Act regulates processing of digital personal data including digitised offline data and extraterritorial processing for services offered within the territory. It establishes a consent based framework with specified non consent grounds, grants rights of access, correction and erasure, requires pre collection notice, cybersecurity measures, breach notification, grievance mechanisms and DPO contact information, imposes enhanced obligations on Significant Data Fiduciaries (India based DPO, audits, DPIAs), and empowers a Data Protection Board to enforce a per instance penalty schedule and block non compliant platforms. (AI Summary)

Written by Ca aman rajput

08 Dec 2025

1

Change in labour laws: Analysis

New labour codes expand social security, redefine wages via a 50% test, and raise compliance and payroll reengineering demands.
The Codes centralise compliance with single registers and unified wage definitions, expand social security to gig workers, impose mandatory workplace safeguards, and introduce a mechanical 50% test that can convert excess allowances into wages-thereby increasing statutory bases for PF, ESIC, gratuity and bonus. Contract labour obligations trigger at 50+ workers on any day in a 12-month period; compounding replaces many offences while inspector-cum-facilitator powers increase administrative discretion. Employers must recompute payrolls, update terms and registers, conduct industrial relations audits, prepare for inspections, and seek clear government notifications and phased implementation. (AI Summary)

Written by Ca aman rajput

27 Nov 2025

1

Manner of revision of tax audit reports

Revision of tax audit reports allowed for post-audit payments affecting disallowances; requires fresh signed report, UDIN, portal upload.
Rule 6G(3) permits revision of a filed tax audit report where post-filing payments or transactions necessitate recalculation of payment-linked disallowances; the revised report must be freshly signed, dated, verified by the accountant, furnished before the end of the relevant assessment year, uploaded on the e filing portal under the same PAN and assessment year with a new UDIN, and accompanied by documented reasons and supporting working papers. (AI Summary)

Written by Ca aman rajput

05 Nov 2025

1

Interesting facts about saving tax on long term capital gains

Exemption under Section 54F may apply when demolition and fresh construction create a residential house completed within statutory timelines.
Demolition followed by fresh construction on the same plot can qualify for the capital gains exemption where the works amount to a genuine new residential house, completion or purchase occurs within prescribed periods, net consideration is proportionately invested, and any unutilised funds are deposited under the Capital Gains Account Scheme. Commencing construction before transfer does not automatically bar exemption if factual evidence shows bona fide reconstruction and compliance with timelines, while mere repairs, extensions, or change of use may disqualify the exemption. (AI Summary)

Written by Ca aman rajput

04 Oct 2025

1

GST registration in India: challenges

GST registration hurdles: inconsistent proof-of-premises demands and portal glitches delay approvals despite clarifying CBIC guidance and Aadhaar checks.
Proof of the business premises is the primary legal friction in obtaining GST registration: despite a CBIC instruction accepting a single valid ownership document such as an electricity bill, property tax receipt, or municipal khata copy as sufficient proof, inconsistent field implementation, name mismatches with PAN/Aadhaar, demands for exclusive-use evidence, Aadhaar authentication failures triggering physical verification, and GSTN portal technical glitches continue to cause resubmissions and delays. (AI Summary)

Written by Ca aman rajput

23 Sep 2025

1

Refunds in the case of an inverted duty structure for service providers under GST

Inverted duty structure refunds limited to input goods ITC; service providers may claim subject to amended computation and no ITC conditions.
Service providers may claim IDS refunds where input goods carry a higher rate than the output service and the output service is not notified for exclusion, but refunds are limited to Net ITC-ITC on input goods only. The 2022 amendment to Rule 89(5) introduced a subtraction term that reduces refunds proportionately by reference to input-service ITC, and concessional service rates conditioned on non availment of ITC preclude any IDS refund. (AI Summary)

Written by Ca aman rajput

12 Sep 2025

1

Scope of GST on commission income

GST on commission income hinges on the invoice test: commission taxable when agent invoices, otherwise only commission taxed.
GST liability depends on the invoice test: when an agent invoices in his own name Schedule I treats him as supplying to the customer and GST can attach to the gross invoiced value; when the principal issues the invoice, the agent is not deemed to supply and GST is leviable only on the commission income. Mandatory registration applies to agents making taxable supplies on behalf of a taxable principal, but both conditions must be satisfied before compulsory registration is triggered. Administrative circulars and advance rulings support invoice issuance over fund flow and recognize export or exemption treatments for certain commission services. (AI Summary)

Written by Ca aman rajput

09 Sep 2025

1

Using intra-spouse transition as gifts to save tax. Is it legal?

Clubbing of income: capital gains from property gifted to a spouse are taxable in the transferor's hands under clubbing provisions.
Clubbing provisions require that capital gains from assets transferred to a spouse without adequate consideration be included in the transferor's income, so a registered gift deed and the transferee's legal ownership cannot defeat the statutory clubbing rule; therefore, where a husband gifted land to his wife and she sold it, the capital gains are taxable in the husband's hands because the transfer lacked adequate consideration and falls within the anti-avoidance scope of the clubbing regime. (AI Summary)

Written by Ca aman rajput

02 Sep 2025

1

Sole Proprietorship or the OPC? Interesting facts

Limited liability for one-person companies affirmed: directorial signatures do not convert corporate debts into personal liability.
The Bombay High Court clarified that a sole director's signing of contracts for an One Person Company (OPC) does not pierce the company's separate legal personality or expose the director's personal assets to corporate liabilities; an OPC provides limited liability, mandatory corporate registration and compliance, and is taxed at corporate rates, while a sole proprietorship remains legally indistinguishable from its owner and exposes the proprietor to unlimited personal liability. (AI Summary)

Written by Ca aman rajput

01 Sep 2025

1

87A rebate against tax computed on STCG: ITAT Judgement

Section 87A rebate available against tax on short-term capital gains for qualifying new-regime taxpayers until statutory amendment.
The ruling addressed whether the Section 87A rebate can be applied against tax computed on short term capital gains under Section 111A for taxpayers in the new regime whose total income falls below the threshold. It concluded that, for the relevant assessment years prior to a prospective amendment, the statutory text contains no express exclusion of 111A income from the Chapter VIII rebate and that the new regime non obstante clause governs rate computation rather than rebate entitlement; administrative system denials do not supplant statutory entitlement and may be remedied by rectification or appeal. (AI Summary)

Written by Ca aman rajput

19 Aug 2025

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Ca Aman Rajput

╳

Organization

A T K & Associates

Email

[email protected]

Connected

July 2025