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Contempt of Court
By Amit Kumar Gupta: Everyone must respect the decisions of courts and no one can interfere with the working of courts. The law relating to contempt has developed only on this broad basis. The article also explains the powers of High Court and Supreme court for initiating contempt of court and also states the limitation on the power to… Read More ...
Interplay between Initiation of Penalty Provisions and Satisfaction of The Revenue
By CA. Suchek Suresh Anchaliya: Interplay between Initiation of Penalty Provisions and Satisfaction of The Revenue Read More ...
Development of Income Tax Law w.r.t Mutual Associations
By CA. Rajesh Selot: Development of Income Tax Law w.r.t Mutual Associations Read More ...
Mutuality under The Income Tax Act – Origin & Development
By Rahul Agarwal* & Rishabh Srivastava** : Mutuality under The Income Tax Act – Origin & Development Read More ...
Hindu Undivided Family, Female Coparcener and her rights clarified by the three judges’ bench of the Supreme Court
By B. V. Jhaveri, Advocate, Kevin M. Boricha, Student, CA & Law: Hindu Undivided Family, Female Coparcener and her rights clarified by the three judges’ bench of the Supreme Court Read More ...
Admission And Retraction In Income-Tax Survey And Search And Relevancy Of Electronic Evidence
By Narayan Jain, Advocate: Advocate Narayan Jain, Kolkata presented a paper on “Admission and Retraction in Income-tax survey and search, and relevancy of electronic evidence” during a virtual National tax conference organized by The All India Federation of Tax Practitioners (AIFTP) (West Zone). The session was chaired by Dr. K. Shivaram, Senior Advocate, Mumbai. Read More ...
International Taxation- Analysis of Basic Concepts and Case Laws with Comments.
By Arjun Gupta: An Article on International Taxation which explains the basic concepts with the aid of case-laws along with comments on such case laws which might interest readers. Read More ...
TCS at the time of Receipt or Invoicing: Confusion & Clarifications
By CA Naresh Jakhotia: Law implemented without considering the administrative convenience to the taxpayers can never be a good law & is against the basic concept of providing ease of business. One such provision is with regard to recently introduced provision on Tax Collection at Source (TCS) which is effective from 01/10/2020. Now, every person whose turnover in the… Read More ...
WHY BANKS FAIL IN INDIA
By T S Ramani: The FRDI BILL should include the creditors also, in running/ managing the banks. A Legal Provision has to be created in the FRDI BILL by legislature/ government/ regulator to give the creditors option of representation in the management of these banking businesses in a quid pro quo for bail-ins as an equitable first principle. The… Read More ...
Pre-Covid Presumptive Incomes – Not a Valid Presumption for Post-Covid Era
By CA Rakesh Kedia: Tax laws need to be responsive to the prevailing economic situation. Government has made number of changes in Income Tax Law to make it fall in line with the changed economic scenario on account of pandemic. However, presumptive taxation has not yet caught the attention of government. The reduction in presumptive income will go a… Read More ...