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)
Kalpana Dilip Mehta as Legal Heir of Dilip Dalpatlal Mehta v. ACIT (ITAT Mumbai)
Mumbai Tribunal : S. 148 : Reassessment-Unexplained money-Undisclosed foreign bank account-Notice u/s 143(2) was not issued within specified time limit-Reassessment was completed beyond period of limitation, exchange of information came into operation from the first day of April, 2011 whereas the relevant financial year corresponding to the assessment year 2007-08 is from 01.04.2006 to 31.03.2007-Reassessment order is quashed… Read More ...
PR. COMMISSIONER OF INCOME TAX-1 VERSUS V-CON INTEGRATED SOLUTIONS PVT. LTD (SUPREME COURT)
Supreme Court: S. 263 Revision: There is a distinction between the failure or absence of investigation and a wrong decision/ conclusion. If the AO has reached a wrong decision/conclusion, the CIT cannot remand the case to the AO but must correct it with a decision on merits. A remand is justified only if the AO has made… Read More ...
DIRECTORATE OF REVENUE INTELLIGENCE VERSUS RAJ KUMAR ARORA (SUPREME COURT)
Supreme Court: If a judgement is overruled, the overruling judgement operates retrospectively. Any transaction would then be covered by the law declared by the overruling decision. If the Court desires that the overruling judgement should operate prospectively, it must be expressly stated (i) A judicial decision acts retrospectively. It is not the function of the court to… Read More ...
Latest articles published (See all)
THE CHAMBER’S JOURNAL – REFERENCE TO SPECIAL ISSUES FROM 1987 TO APRIL 2025
By Neelam Jadhav, Advocate: The Chamber of Tax Consultants, one of the oldest tax consultant associations in the country, will be celebrating its centenary during the year 2025–2026. The Chamber publishes one of the most prestigious journals in the field, The Chamber’s Journal, aimed at benefiting both members and taxpayers. On April 25, 2025, the Chamber will mark the… Read More ...
Income -Tax Bill, 2025 : An Insight into the Income -Tax Bill, 2025. An Overview on income-Tax Bill, 2025- Hon’ble Mr. Justice R. V. Easwar, (Former Judge of the Delhi High Court)
Income -Tax Bill, 2025 : An Insight into the Income -Tax Bill, 2025. An Overview on income-Tax Bill, 2025- Hon’ble Mr. Justice R. V. Easwar, (Former Judge of the Delhi High Court)
By Summary of the speech prepared by CA. Rajesh Mehta, former Secretary General AIFTP and CA. Apurva Mehta from Online lecture of Honourable Mr. Justice R. V. Easwar (Former Judge of the Delhi High Court): Mr. Samir Jani National President of the All India Federation of Tax Practitioners (AIFTP), welcomed the Honourable Mr. Justice R. V. Easwar (Former Judge of the Delhi High Court) and also all participants on zoom and YouTube. Mr. Samir Jani expressed thanks to the Past Presidents who were present in this virtual meeting. He also… Read More ...
TDS on Remuneration to Partners
By CA. Pankaj Agrwal: Different questions being raised on provisions of section 194T is being answered. Read More ...