Conduct on and off the Bench* Hon’ble Shri P. P. Parikh, Vice President, ITAT, Hyderabad Bench The author has given invaluable tips on the delicate subject of how a Member of the Tribunal should conduct himself inside and ouside the …
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Category: Articles
The Art of Writing Judgments
The Art of Writing Judgments* Hon’ble Shri M. A. Bakshi, Vice President, ITAT, Chandigarh Bench The author explains that a judgment is not a piece of literature to be written in the style of Shakespeare or Milton but its language …
Opinion – Failure to deduct TDS –Whether amounts not deductible?
Since tax deduction is only one of the modes of recovery and recovery can be attained by any other mode, the Querist must be treated as discharged from his obligation to recover tax by deduction, once the payee has paid the tax on his own.
New Rule 8D – A lesson in tight rope walking?
Over period of time, Rules have traditionally played hand maids to Statutory Provisions. This is discipline that was religiously followed both by the law makers and the judiciary. Rules were always meant to be subservient to the Statute. A conflict between the Statute and the Rules was therefore always resolved in favour of the former. The role of Rules, as subordinate legislation, was well understood. Even where Rules were created not by delegated legislation, but by the law makers themselves, they did not enjoy the same force as a principal enactment. This principle was well observed by the Gujarat High Court in its tax decision in the case of CIT vs. Satellite Engineering Ltd. [1978] as reported in 113 ITR 208, 223 (Guj).
Overview of Tax Proposals
The author has made a critical analysis of the provisions of the Finance Bill 2008 and argues that some of its provisions may be unconstitutional.
Principles of Natural Justice
The learned Judge has made a succinct analysis of the basic and fundamental principles of natural justice
Address by the President at Orientation and Training Programme
The Hon’ble President gives important pointers on the factors that new Members should bear in mind when sitting on the Bench.
Evolution of ITAT — Historical Perspective and Vision
The Hon’ble Vice President gives a fascinating perspective of the history of the Tribunal and also traces out his vision for the growth of this venerable institution.