Join our Telegram Channel
Upload Judgements: If you have a judgement on an important topic that you would like to share with others, please use this form to upload it

Publish Articles: If you have written an article on a legal topic which you would like to share, use this form to publish it. Articles on all legal topics are welcome. However, they must be original (not plagiarized) and not published elsewhere

Latest judgements uploaded (See all)
Bakhtawar Co-Operative Housing Society Ltd. v. ITO
Mumbai Tribunal : S. 254(1) : Appellate Tribunal-Powers-Condonation of Delay-Co-operative society-Appeal filed after 13 years-Delay caused due to bona fide belief that rectification would be carried out by the Department, change in managing committee, dependence on accountant and Covid-related disruptions-Delay condoned and matter restored for adjudication on merits. [S. 80P(2)(d), 143(1), 249(3)] The assessee, a co-operative housing society,… Read More ...
Deepak Maratha v. UOI
Rajasthan High Court : S. 115BBE : Taxation of unexplained income-Amendment enhancing tax rate from 30% to 60% w.e.f. 01.04.2017 cannot be applied retrospectively to income of F.Y. 2016-17-Law applicable on the first day of the assessment year governs assessment-Enhanced tax and consequential penalty provisions are prospective-Demonetisation- Cash deposited in Bank-Charge of tax- The enhanced rate of tax @60%… Read More ...
Prakash Bhaguji Katkade v. ITO (ITAT Mumbai)
Mumbai Tribunal : S. 69A : Unexplained money-Alleged on-money paid for purchase of flat-Addition based solely on statements of builder Cosmos Group and unverified Excel sheets seized during search-No incriminating material supplied to assesse-No opportunity of cross-examination-Addition deleted. [S. 132(4), 147, 148, 254(1)] The assessee, a co-owner of a residential flat purchased from Cosmos Group, was subjected to… Read More ...
Latest articles published (See all)
ILLEGAL INCOME, MORALITY, EQUITY, AND INCOME TAX
By ANADI VARMA: The article explores the ethical dilemma and the morality pricks the young tax practitioners face while pursuing the practice of tax law. Read More ...
Penalty Provisions, immunity provisions along with Decriminalization of certain Prosecution Provisions of the Income- Tax Act, 2025
Penalty Provisions, immunity provisions along with Decriminalization of certain Prosecution Provisions of the Income- Tax Act, 2025
By Dr. K. Shivaram, Senior Advocate: Bombay Chartered Accountants Society, in association with 14 other professional organisations, has arranged a “Direct Tax Home Refresher Course-7 (DTHRC)” from 25th April 2026 to 9th May, 2026. Over 1700 professionals enrolled in the lecture series, where Dr. K. Shivaram, Senior Advocate, gave a lecture on the conceptual issues of “Penalty Provisions, immunity provisions along… Read More ...
Direct Taxes – Amendments to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Act, 2015 (Black Money Act) Disclosure Scheme for Small Taxpayers & Relaxed Prosecution
Direct Taxes – Amendments to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Act, 2015 (Black Money Act) Disclosure Scheme for Small Taxpayers & Relaxed Prosecution
By Aditya Ajgaonkar & Saloni Chordia, Advocates : Amendments to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Act, 2015 (Black Money Act) Disclosure Scheme for Small Taxpayers & Relaxed Prosecution Read More ...