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Latest judgements uploaded (See all)
Smt. Kavita Sachdev vs. ITO (ITAT Indore) ITA No.255/Ind/2023 (Order Dated 16.05.2024)
ITAT Indore: Issue: Whether penalty under Section 271(1)(c) of the Income Tax Act, 1961 can be levied when the assessee had paid self-assessment tax before the issue of notice under section 148. BRIEF FACTS: The assessee failed to file the original return for the relevant year but paid self-assessment tax before a notice u/s 148 was issued… Read More ...

Smt. Kavita Sachdev vs. ITO (ITAT Indore)
ITAT Indore: Penalty u/s. 271(1)(c) can not be levied if the self-assessment tax is paid prior to notice issued u/s 148. Read More ...

Tirupati Developers V. ITO, National eAssessment Centre (ITAT Mumbai)
Mumbai Tribunal: Redevelopment Project – Purchase of additional area by existing member of society – consideration received by the builder held to be proceeds from right in the saleable area and not towards the sale of flat. Sec 50C shall not apply in case of builder and developer offering income under the head profits and gains from… Read More ...

Latest articles published (See all)
Defending Economic Liberty: India’s Resistance to Draconian Taxation Measures
By Shashank Shukla: "Defending Economic Liberty: India's Resistance to Draconian Taxation Measures" delves into India's steadfast opposition to burdensome tax policies, particularly in the realm of inheritance taxation. The article meticulously examines the historical context, legislative frameworks, and socio-economic implications surrounding the discourse on inheritance tax within the Indian landscape. Through a critical analysis of past endeavors and… Read More ...

Powers of Income Tax Officer U/s.220(6) of the Income Tax Act, 1961 and Stay of Demand
By Dr. S. Sankar Ganesh, Tax Attorney, Advocate Madras High Court: Every time an assessment order is issued under sections 143(3), 147, or 271(1)(c), the assessing officer also raises a notice of demand under section 156. Typically, this demand notice must be paid within 30 days after delivery or receipt. Assessee becomes assessee in default if they don't pay the demand within the stipulated time. Then,… Read More ...

Provisions of section 54F of the Income Tax Act, 1961
By CA Sanjeev Goyal: Fractional ownership can be considered or not at the time of claiming exemption under Section 54F of the Income Tax Act, 1961 Read More ...