Year: 2010

Assessment Of Search & Seizure Cases: A Treatise

The law relating to assessment of search & seizure cases is a confusing maze of complicated statutory provisions and conflicting judgements. The author, a former Vice-President of the Tribunal, uses his mastery over the subject to explain the law in his usual lucid style

Analysis of six important judgements (July to November 2010)

No practitioner can afford to be unaware of latest judgements & whether experts view the judgement as being right or wrong. Towards that end, the author has agreed to take time out of his busy schedule to make an analysis of landmark judgements every quarter. In the third part, the author has identified six landmark judgements analyzed them with a critical eye and identified their strengths & shortcomings.

DTC Bill 2010: Anomalies in Charities Law & Suggestions

The author, using his vast experience as Lawyer & Judge, has not only meticulously & critically examined the provisions of the Direct Tax Code Bill relating to charities and identified several anomalies and loopholes therein, but also made several valuable suggestions on how the law should be amended to make it just & effective

Cross Border Business Reorganization: Indian Law Implications

Cross Border Business Reorganization: Indian Law Implications Aniket Singhania & Vaibhav Shukla Cross-Border transactions like Mergers, Acquisition, Joint Venture, Takeovers and Slump sale have serious legal implications. The authors have, in this succinct analysis, identified all the legal implications that

The Art Of Advocacy

Hon’ble Shri. R. V. Easwar, qualified as a CA and a lawyer, was a very successful practicing lawyer before his elevation to the Bench. The author uses his unique experience at the Bar and the Bench and draws on the example of Nani Palkhivala and other stalwarts at the Bar to give some inspirational tips on the art of advocacy

Practice Law, We Must

Hon’ble Shri. D. Manmohan, practiced as a lawyer for more than 15 years before his elevation to the Bench. The author makes the impassioned plea that young lawyers should take to practicing law. He allays fear in the young minds by citing the example of Nani Palkhivala and makes the point that if one practices law with diligence and perseverance, success is guaranteed

Don’t Make CJ, High Court, President, ITAT!

The author is well known for his landmark judgements, several of which have been upheld by higher courts. The author now carefully ponders over the pros and cons of the controversial provision in DTC 2010 seeking to appoint a Chief Justice of the High Court as President of the Tribunal and concludes that it is a mis-conceived provision. The author also finds fault with the hurried manner in which the change is sought to be made

S. 14A & Rule 8D: A comprehensive analysis

S. 14A & Rule 8D have been the source of unending controversy. The author, a former Vice President of the Tribunal who delivered the dissenting judgement in ITO vs. Daga Capital, has studied the controversy in great depth. With his usual clarity of thinking, the author has provided valuable guidance on the prevailing legal position and as to what assessees can expect in the future

The Law On Taxation Of Gifts

Clauses (v) to (viia) of s. 56(2) incorporate the law on taxation of gifts. The author, an eminent Chartered Accountant, has meticulously analyzed the provisions of law and identified numerous problems therein. Using his vast experience in the subject, the author has proposed a number of credible solutions as well

Analysis of four important judgements (April to June’10)

No practitioner can afford to be unaware of latest judgements & whether experts view the judgement as being right or wrong. Towards that end, the author has agreed to take time out of his busy schedule to make an analysis of landmark judgements every quarter. In the third part, the author has identified four landmark judgements analyzed them with a critical eye and identified their strengths & shortcomings.

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