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SELECTION OF MEMBERS OF THE INCOME TAX APPELLATE TRIBUNAL: SOME SUGGESTIONS
By AJAY WADHWA, ADVOCATE: SELECTION OF MEMBERS OF THE INCOME TAX APPELLATE TRIBUNAL: SOME SUGGESTIONS Read More ...
INCOME TAX APPELLATE TRIBUNAL (ITAT): LAWS, REGULATIONS, PROCEDURES, AND UPDATES UNDER THE NEW REGIME
By CA. Brijesh Baranwal: Since its establishment around 8 decades back, ITAT has been instrumental in resolving the disputes of income tax payers. Although the Tribunal is not a Court in true sense, but it has been vested with the powers of an Appellate Court under Civil Procedure Code. It is empowered to regulate its own procedures for proper… Read More ...
Important Judgments of Honourable Shri A.D. Jain, Vice-President, Income – tax Appellate Tribunal, Chandigarh
By Neelam Jadav Advocate: Important Judgments of Honourable Shri A.D. Jain, Vice-President, Income - tax Appellate Tribunal, Chandigarh, By Neelam Jadav Advocate. Read More ...
ANALYSIS ON OLD AND NEW TAX REGIME UNDER INCOME TAX ACT, 1961
By Sneha Sadhwani & Pavan H Menon 3rd year, BBA LLB, Amity University, Mumbai.: This Article won the Third Place in the 14th Padma Vibhushan N. A. Palkhivala Memorial national (Virtual) Moot Court & Research Paper Competition ANALYSIS ON OLD AND NEW TAX REGIME UNDER INCOME TAX ACT, 1961 ABSTRACT This paper presents a comparative analysis of the Old Tax Regime and the New Tax Regime under the Income… Read More ...
COMPARING THE CHANGES IN THE REASSESSMENT REGIME IN FINANCE BILL (2), 2024 AND THE LAW AS IT STOOD BEFORE
By Ananiyasri R, Student, 4th Year, BBA LLB (Hons.), School of Law, SASTRA Deemed to be University : This Article won the Second Place in the 14th Padma Vibhushan N. A. Palkhivala Memorial national (Virtual) Moot Court & Research Paper Competition A STITCH IN TIME: COMPARING THE CHANGES IN THE REASSESSMENT REGIME IN FINANCE BILL (2), 2024 AND THE LAW AS IT STOOD BEFORE 1. ABSTRACT The Income Tax Act, of 1961 is… Read More ...
ANALYSIS OF NEW AND OLD TAX REGIMES UNDER INCOME TAX ACT OF 1961
By Varsha S, BCOM LLB HONS , II Year , SASTRA Deemed To Be University, Thanjavur : This Article won First Place in the 14th Padma Vibhushan N. A. Palkhivala Memorial national (Virtual) Moot Court & Research Paper Competition. INTRODUCTION: The cornerstone and the pillar governing the tax system of India was, The Income Tax Act of 1961 which governed the tax collection system for individuals and businesses. ¹ As decades passed… Read More ...
Direct Tax Vivad Se Vishwas Scheme 2024 : Salient Features
By Advocate Narayan Jain and CA Dilip Loyalka : Direct Tax Vivad se Vishwas Scheme, 2024 (DTVsV Scheme, 2024) is a scheme notified by the Government of India on 20th September, 2024 to resolve pending appeals in case of income tax disputes. The DTVsV Scheme, 2024 was enacted vide Finance (No. 2) Act, 2024. The said scheme shall come into effect from 01.10.2024. It… Read More ...
Annul vs. Set Aside: Judicial Interpretations & Legal Implications
By CA Milind Wadhwani: The terms "annul" and "set aside" are often used interchangeably in legal contexts, but they have distinct meanings. This article aims to clearly differentiate between the two. Read More ...
Direct Tax Vivad se Vishwas Rules, 2024. NOTIFICATION dated the 20th September, 2024
By itatonline: Direct Tax Vivad se Vishwas Rules, 2024 Read More ...
Finance Bill 2024 (2): Critical Comments
By Dr. K. Shivaram, Senior Advocate & Mr. Shashi Bekal, Advocate: On July 23, 2024, the Hon’ble Union Finance Minister placed the Budget before the Parliament. The Finance Bill has proposed several amendments for Direct and Indirect taxes. This article is aimed at analysing some of the important proposed amendments to the Income-tax Act, 1961 (Act) Read More ...