Firoze B. Andhyarujina, Senior Advocate, has provided a comprehensive review of the constitutional remedies available under the Income-tax law with special reference to prosecution and recovery proceedings. The author has discussed all the important circulars and instructions issued by the CBDT and also referred to important judgements of the Supreme Court and High Courts on the subject

CA Ashish Chadha has explained the law on “Thin Capitalisation” in the context of section 94B of the Income-tax Act and the judgements on the point. He has also identified the issues which lack clarity and which can be potential …

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