Advocate Sunil Moti Lala (assisted by CA Bhavya Sundesha) has prepared a Digest of 2000 important judgments on Transfer Pricing (605 cases), International Tax (130 cases) and Domestic Tax (1265 cases) pronounced in the period January 2018 to June 2018. …
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Month: November 2018
Ancestral Property Concept – Fading Away | तथा वडिलोपार्जित-संपत्ती संकल्पनेचे विलोपन
Advocate Dinkar Parasharam Bhave has explained the entire law relating to ‘Ancestral Property’ in Hindu Law. He has made extensive reference to all the statutory provisions and the important judgements on the point. He has argued that the impact of the law is such that the concept of “joint family property” may soon be relegated to the history of Hindu Personal Law
Unsettling The Settled? Analysis Of The 5-Judge Constitutional Bench’s Decision In CC v. Dilip Kumar (2018) 9 SCC 1 On Rules Of Interpretation
Advocate Harsh M. Kapadia has dealt with the important question whether after the judgement of the Constitutional Bench in Dilip Kumar (2018) 9 SCC 1, the law laid down in Vegetable Products 88 ITR 192 (SC) that where there is ambiguity in a taxing provision, the benefit of the doubt should go to the taxpayer is overruled. The author has made out a convincing case that beneficial exemption provisions are not affected by the judgement and that they continue to deserve a liberal interpretation so as to advance the object of the legislature