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‘WHAT HAPPENED TO THE REID AND TAYLOR BRAND?”
By ANADI VARMA.: The title encapsulates a news item which intrigued me more than six years back as it appeared in Business Standard.It was about a proposed demereger of the iconic brand .That culminated in handling a few such matters in ITAT Mumbai and has resulted in this article which is a lay man'S effort to understand the… Read More ...
ANALYSIS OF GST SCHEME FOR EXPORT OF INTERMEDIARY SERVICES
By Miss Shinjani Agnihotri and Mr. Devansh Jain, Students of Institute of Law, Nirma Law University: ABSTRACT India has undergone a series of developmental changes in taxation that has contributed to the evolution of the Goods and Services Tax framework as we know it today. The most consistent thing during this growth has been legislature’s endeavour to create a comprehensive indirect taxation scheme to lessen the burden on both the supplier… Read More ...
ACCESS TO JUSTICE IN TAX MATTERS
By Miss Tanu Priya, Student of Army Institute of Law, Mohali: Taxation is backbone of a country’s economy. A perfectly administered system will hold the nation in difficult times and eventually leading to easy access to justice for the people. Tax raises money for food, cloth, shelter, education and various other things for the people, helps in reducing the already present inequality between the two classes.… Read More ...
SECTION 255(7) OF THE INCOME-TAX ACT, 1961: FACELESS INCOME-TAX APPELLATE TRIBUNAL – DOES IT PASS THE TEST OF CONSTITUTIONAL VALIDITY?
By Mr. Aryan Lukka, Student from NMIMS's Kirit P. Mehta School of Law: The Income Tax Appellate Tribunal (Hon’ble ITAT) country’s first tribunal instituted for administering the appeals under Direct Taxes Act. It is known as the “Mother Tribunal” of India. With its institution in 1941, the tribunal has been discharging it functions in a fair and efficient manner. It was the success of Hon’ble ITAT that inspired… Read More ...
THE HENDERSON ABUSE
By ANADI VARMA: FINALITY, RES JUDICATA,CLAIM PRECLUSION AND ABUSE OF PROCESS are oft quoted but less understood, and in case of Henderson,little known ,but vital and interconnected aspects in law.This is a modest attempt to unravel the source code of these valuable principles. Acknowledgment is due to valuable inputs derived from case authorities, Wiki as well as modest… Read More ...
Hon. Apex Court turns down Govt’s plea to Transfer Cases relating to S. 148 Notices Issued After 31st March 2021 pending before various HC’s to Itself.
By CA Milind Wadhwani: The Hon. Supreme Court has turned down the government’s plea to transfer cases relating to Section 148 notices issued after 31st March 2021 issued by the income tax department pending before various Hon. High Court to the Supreme Court. Read More ...
NATURAL JUSTICE: IN FOCUS AGAIN
By ANADI VARMA: The decision of the hon’ble Bombay High Court in the case of SPL Gold India private limited i on 28th of October 2021 brings into sharp focus yet again the aspect of natural Justice VIS A VIS the assessment orders passed by Income Tax Deptt.The article also briefly examines a supposed exception that is ,the… Read More ...
Rate of Depreciation on Computer Peripherals and Accessories
By Priyanshi Desai: This article is regarding the rate of depreciation on computer peripherals and accessories. Several judicial pronouncements are discussed regarding the entitlement of higher rate of depreciation on computer accessories and peripherals. Read More ...
Costs To Be Imposed On A.O, If Orders are Passed Without Application Of Mind- Hon. Bombay HC
By CA Milind Wadhwani : Assessment orders passed without application of mind liable to be set aside and invite substantial costs to be imposed on such AO Read More ...
EMPLOYEE’S CONTRIBUTION IN S 36(1)(va). EXPLANATION 2. NO RETROSPECTIVITY?
By ANADI VARMA: A catena of Tribunal decisions seem to have apparently settled the increasingly unpopular view about retrospectivity of Explanation 2 inserted in s 36(1)(va)This is a humble and respectful analysis of the orders and polite statement of inability to agree with the decisions because the settled law on Interpretation of Statutes as laid down in multiple… Read More ...