All Articles – Page 7 – Digest of case laws

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Tie Breaker Rule – Analysis thereof for determination of Residential status of an Individual Centre of Vital Interest

By CA A K Srivastava: Article 4 of the Double Taxation Avoidance Agreement (DTAA) contains provisions for determination of Residential Status. This Article of DTAA Read More ...

FROM JURISDICTIONAL TO FACELESS: NAVIGATING THE CHANGING LANDSCAPES OF INCOME TAX ASSESSMENTS

By Sandeep Goyal Advocate & Sameesh Bassi Advocate: The Old Regime – Before Amendments were introduced by Finance Act 2021- Read More ...

NOTE ON SUPREME COURT RULING IN RAJEEV BANSAL

By Shri Samir N. Divatia Advocate: Hon’ble Supreme Court has recently delivered its 100+ pages verdict on 03.10.2024 in the case of UOI v. Rajeev Bansal [2024] 167 taxmann.com 70 / 301 Taxman 238 (SC) Read More ...

Legal principles surrounding service of notice on a non-existing entity

By Arjun Gupta Advocate, Bombay High Court, Senior standing counsel, Income-tax Department: The issue of notices issued in the name of a non-existing entity is mired in controversy and a clinical examination of the same has been attempted in this article. Read More ...

Legal conundrums in the wake of the Supreme Court decisions in Ashish Agarwal & Rajeev Bansal

By Arjun Gupta Advocate, Bombay High Court Senior Standing Counsel, Department of Revenue: The two judgments of the Hon'ble Apex Court have still not conclusively resolved every aspect of the controversies surrounding reassessment. Read More ...

Lady Justice never wore a blindfold when it came to Tax Jurisprudence in India

By Aditya Ajgaonkar, Advocate: Lady Justice never wore a blindfold when it came to Tax Jurisprudence in India Read More ...

The Direct Tax Vivad Se Vishwas Scheme, 2024 – FAQs issued by CBDT

By Dinkle Hariya, Advocate: The Direct Tax Vivad Se Vishwas Scheme, 2024 – FAQs issued by CBDT Read More ...

WITH DUE RESPECT–NO CONTEMPT-Depth Analysis of the Supreme Court Judgement of Rajeev Bansal

By Tushar Hemani, Sr. Advocate & Siddharth Hemani, Advocate: WITH DUE RESPECT–NO CONTEMPT-Depth Analysis of the Supreme Court Judgement of Rajeev Bansal Read More ...