Penalty u/s 271(1)(c): A Comprehensive Analysis Shri. K. C. Singhal, Advocate Penalty u/s 271(1)(c) is one of the most hotly contested provisions in the Act. There has been a bewildering array of judgements from the apex court on the issue, …

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Hon’ble Shri. R. V. Easwar, the new President of the Tribunal does some plain-talking on a variety of issues facing the Tribunal today such as Judicial Accountability, Ethics, Delay in Disposal of Matters, Complicated Procedure and Criticism of judgements. While the Learned Judge provides a number of invaluable suggestions, he requests readers to think and come up with suggestions on how the working of the Tribunal can be improved

The law on taxation of gifts as embodied in clauses (v) to (viia) of s. 56(2) has wide ramifications and given rise to numerous controversies. The authors have meticulously analyzed the law, identified the problem areas and provided comprehensive answers, supported by extensive reference to landmark judgements

The importance of ‘Interpretation of statutes’ cannot be overemphasized because a matter is won or lost depending on the ‘interpretation’ placed by the Court on the law. The author has done deep research into the subject and explained the numerous concepts therein in a crisp and clear manner. The author has cited numerous landmark judgements to support the various important concepts

Hon’ble Chief Justice of India Shri. S. H. Kapadia gives ample proof of why he is regarded as a finance whiz. In a hard-hitting article, he makes extensive use of facts and figures to speak his mind out on a wide range of drawbacks plaguing the economy. The Learned Judge minces no words in criticizing the tax reforms proposed by the Government. He argues that the piecemeal reforms are “cosmetic” and “meaningless” if the root causes of the problems are not addressed. The Learned Judge also draws upon his immense experience to make wide ranging suggestions on what should be done to set right the Indian economy

Analysis of four important judgements (Jan to March ’10) CA Anant N. Pai 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 …

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The authors have conducted deep research into how the transfer pricing regulations in India, OECD and other countries function and how effective it is in preventing the menace of transfer pricing manipulation. The authors have identified weaknesses in the law and made valuable suggestions on how it can be strengthened.

Hon’ble Justice Daga uses his perspective as a serving judge to outline the qualities that a successful lawyer should have. ‘Industry’ and ‘Integrity’ are two qualities that every professional must possess to succeed, he emphasizes. He cites the example of Nani Palkhivala to illustrate the heights to which a professional can rise with the proper approach.

Hon’ble Justice Rebello provides a unique perspective from his position as sitting judge of the Bombay High Court with rich experience in tax matters as to the advantages available to the Country and what measures can be taken to capitalize on them. He lauds the use of technology and points out that this has not only reduced the delay in disposal of tax matters but has also resulted in complete transparency in the functioning of Courts.

Analysis of six important judgements (Oct to Dec ’09) CA Anant N. Pai 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 …

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