Month: January 2013

Despite Suspension, Special Bench Verdict In Merilyn Shipping Is Binding

The author argues that the order of “interim suspension” directed by the Andhra Pradesh High Court against the judgement of the Special Bench in Merilyn Shipping 146 TTJ 1 does not impact the binding character of the judgement. He contends that the suspension applies only vis-a-vis the parties to that case and does not have general application to other assessees. He makes good his submission by reference to several case law

Complex Tax Laws & Hostile Tax Dept Are Responsible For Tax Avoidance

Justice Swatanter Kumar (Retd)
Justice Swatanter Kumar, who was party to the landmark judgement of the Supreme Court in Vodafone International vs. UOI 341 ITR 1, bluntly says that the primary reason for tax avoidance in India is the complexity in its tax laws and the unfriendly nature of its administration. He urges the Government to focus on simplification of the law and improvement of the tax administration and offers suggestions on how this can be done

How To Argue Matters Before The Tribunal: Shri. H. L. Karwa, President, ITAT

Shri. H. L. Karwa was a leading High Court Advocate before his elevation to the Bench. He uses his rich experience as an Advocate and as a Judge to pinpoint a few techniques that Lawyers & Chartered Accountants should adopt while arguing matters before the Tribunal so that they are able to convey their point more effectively to the Bench. He also sends the gentle reminder that more Professionals should join the Bench

A Treatise On The Law & Practice Of Stay & Recovery Of Tax Arrears

The author, an eminent advocate, has meticulously explained the entire law relating to the stay and recovery of tax arrears. After from a reference to a plethora of judgements to support every proposition, the author has drawn from his rich practical experience to explain the points that should be emphasized in a stay application so as to get a favourable verdict from the assessing and appellate authorities


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