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Art of Legal Writing: Impact and Analysis


CA Dr Arpit Haldia has explained that legal documents like written submissions, applications and petitions have to be precisely drafted so that the persons reading them are able to extract the information contained therein and arrive at a decision. He has given several valuable tips on how such documents should be drafted so that the points contained therein are stated clearly and unambiguously

This article is a humble effort on the given topic as a learner. It is an effort on a subject, which as a part of legal profession; I know is the one of the most important but yet an underrated area known as Legal Writing. Public perceives legal professionals to be good draftsmen. However, it’s a fact that time devoted towards developing art of legal drafting by legal professionals is much lesser than the time devoted towards analyzing and interpreting laws. In our education system also, much lesser time is devoted towards teaching of drafting skills to students in legal field.

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Complete Guide To Filing Appeals Before CIT(A) And Drafting Applications For Stay Of Demand


Advocate Rahul R. Sarda has meticulously explained the entire procedure for filing appeals before the CIT(A) and drafting applications for stay of demand. The author has also prepared a check-list of issues that require to be borne in mind to ensure that nothing important is omitted. He has also made extensive reference to all the important judgements which have a bearing on the subject matter. The Guide will prove invaluable to all taxpayers and tax professionals

(1) By 31st March, 2016, in addition to the numerous reopened assessments, Assessing Officers (AOs) shall finalise scrutiny assessments under section 143(3)/ 144 of the Income-tax Act, 1961 (the “Act”) for Assessment Year (AY) 2013-14, and for AY 2012-13 in cases where references had been made to Transfer Pricing Officers. Though scrutiny assessments constitute less than one percent of total cases [source: Office Memorandum F. No. 279/Misc./52/2014-(ITJ) dated 7th November, 2014], just like every year, this will result in demands worth thousands of crores of rupees being raised against assessees, followed by a spate of appeals with the Commissioners of Income-tax (Appeals) [the “CIT (A)”]. This write-up is an attempt to educate assessees on how to deal with assessment orders resulting in demands and on how steps must be taken by assessees to move the appellate authority including filing of stay applications.

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Whether A Liability Exists For Filing Return Of Income In Case Of A Foreign Company Earning Non Taxable Income?


Chirag Wadhwa has analyzed the raging controversy as to whether a foreign company is liable to furnish a return of its income under section 139(1) of the Income-tax Act, 1961 even though its income is admittedly not chargeable to tax. He has analyzed the conflicting rulings of the Authority for Advance Rulings and explained the controversy in its correct perspective

The case of whether there is an obligation of filing return of income after claiming treaty benefit has been covered vide my article Heads you Quote PAN, Tails you obtain a PAN. Due to a recent ruling on the concerned matter, the issue has again propped up thereby creating unnecessary confusion & uncertainty. An attempt has been made to provide clarity on the subject matter by analysing several judicial precedents and the statute.

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Permanent Establishment: The Continuing Conundrum

CA Ashish Karundia

CA Ashish Karundia has conducted a meticulous study into the weaknesses and failures of the traditional concept of a permanent establishment. He argues, with reference to a multitude of domestic and international judgements, that the PE concept has failed in reaching the objective of legitimate taxation of income that is attributable to an enterprise of the non-resident enterprise

Permanent Establishment (PE) is a key facet of international taxation and the same constitutes a crucial threshold for the assignment of taxing rights in respect of the business income to a jurisdiction where enterprises operate in more than one country. The concept of permanent establishment has witnessed a sea change since its introduction and hence, the need to address the newer issues. The said concept is designed to ensure that business activities do not get taxed by any state unless significant economic bonds are created between the enterprise and the state.

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Deduction Of Interest On Loan A Part Of Which Is Given To Sister/ Subsidiary Concern Without Interest


Shri. Akhilesh Kumar Sah, Advocate, has provided valuable perspective on the controversial issue relating to the deduction of interest on loan diverted to sister/ subsidiary concerns without interest. The entire law on the subject as encapsulated in the recent verdict of the Supreme Court in Hero Cycles (P) Ltd vs. CIT is considered


Many a times dispute arises about the deduction of interest on loan while computing income from business where the assessee parts loan to its sister/ subsidiary concern without interest. Also, a lot of cases have arisen since the introduction of income tax law about the nexus of an expenditure in relation to the income from deduction point of view.

Recently, in Hero Cycles (P) Ltd vs. CIT (Central), Ludhiana [Civil Appeal No. 514 Of 2008, November 5, 2015], as per facts & circumstances of the case, the Apex Court has put an end to the controversy.

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Whether Compact Disc, Tape Recorded Conversation Is A Document And Admissible As An Evidence


Shri. Akhilesh Kumar Sah, Advocate, has explained the law on whether compact disc, tape recorded conversation is a “document” and admissible as an evidence in the light of the verdict of the Super Court in Shamsher Singh Verma vs. State of Haryana and other important judgements

Recently, on the facts & circumstances of the appeal, Hon’ble Supreme Court has decided that compact disc, tape recorded conversation is a document and admissible as an evidence. This appeal has been decided by Hon’ble Supreme Court relating to Shamsher Singh Verma vs. State of Haryana [Criminal Appeal No. 1525 Of 2015 (Arising Out Of S.L.P. (Crl.) No. 9151 Of 2015)].

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Digest Of Important Judgements On Transfer Pricing, International Tax And Domestic Tax (Aug to Oct 2015)


Shri. Sunil Moti Lala, Advocate, has prepared a compilation of important judgements on transfer pricing, international tax and domestic tax reported in the period from August to October 2015. The author has meticulously and systematically classified the judgements into various categories to enable ease of reference. A pdf copy of the digest is available for download. The digest will prove invaluable to all practitioners of taxation law

I. Transfer Pricing

a. International transaction

1. The Tribunal held that where it was a concerted action intended in a manner as not to attract section 92B of the Act but in substance the agreements indicated a transaction between two AEs along with an intervening third party, the said transaction was to be classified as a deemed international transaction.
Novo Nordisk India Pvt Ltd v DCIT [IT(TP)A No 146 / Bang / 2015] – TS-366-ITAT-2015(Bang)-TP

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How To Become A Successful Tax Professional


Shri. N. M. Ranka, Senior Advocate, has enumerated in a succinct manner the qualities that professionals need to develop in order to be successful in the practice of taxation law

Since times immemorial profession of law, medicine and divinity have been recognised as noble professions. Profession of accountancy have been added with industrialisation, globalisation and trade and commerce. With socialistic pattern of society, levy of tax, duty, cess, fee etc. became life and blood, rather a necessity and no Government can function smoothly without national tax policy. Taxation became a power of political superior.

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TDS As Per Section 194-I Where Use Of The Land Was Only Minor And Insignificant, Incidental One: Whether Applicable?


Shri. Akhilesh Kumar Sah, Advocate, has examined the controversial issue as to whether payments for use of services involving use of land and building can be characterized as “rent” so as to warrant deduction of TDS under section 194-I of the Act. He has analyzed all the latest and important verdicts on the issue


Section 194 I and section 194 C of the Income Tax Act, 1961 deal with the deduction of tax at source from rent and deduction of tax from payment to contractors and sub-contractors, respectively.

Very recently, in Japan Airlines Co. Ltd. vs. CIT [Civil Appeal No. 9875 of 2013 with Civil Appeal Nos. 9876-9881 OF 2013, decided on: 04.08.2015], on the facts and circumstances of the appeals, SC has held that use of the land was only minor and insignificant, incidental one, the TDS provision under section 194-I of the Act was not applicable on the charges paid and also, it was not necessary to go into the scope of Section 194-C of the Act.

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CA Vinay Kawdia has explained in a comprehensive manner the entire law relating to the implications arising out of the death of an income-tax assessee with reference to the pending and impending assessment, recovery, penalty, prosecution and appeal proceedings. All important judgements relevant to the issue have been referred to


“Nothing is certain except death and taxes.”Thus spake Benjamin Franklin in his letter of November 13, 1789 to Jean Baptiste Leroy. To tax the dead is a contradiction in terms. Tax laws are made by the living to tax the living. What survives the dead person is what is left behind in the form of such person’s property.” [Supreme Court in Shabina Abraham Vs. CCE, Civil Apeal No. 5802 of 2005]

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