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Latest judgements uploaded (See all)
Bpip Infra Pvt. Ltd. and Ors. vs. ACIT and Ors (Rajasthan High Court)
Rajasthan High Court : S. 148 : Reassessment-Notice-Constitutional validity-The delegation authorized being only for the purpose of enlarging limitation under a valid law, such delegation could not be exercised to resurrect the provision of law that stood omitted from the statute book by virtue of its substitution made by the Finance Act, 2021, w.e.f. 01.04.2021-Reassessment notices issued under section… Read More ...

Cargo Service Centre India Pvt. Ltd. vs. DCIT (ITAT Mumbai)
Mumbai Tribunal : S. 263 : Commissioner-Revision of orders prejudicial to revenue- eligibility of loss being carried forward-Issue which is beyond the scope of rectification-Commissioner cannot revise under section 263 of the Act. [S. 154] Where, the Assessing Officer allowed the rectification application of the assessee claiming losses to be carried forward. The PCIT held that the AO… Read More ...

ITO vs. Rajeev Suresh Ghai (ITAT Mumbai)
Mumbai Tribunal : S. 69 : Unexplained investments-Non-resident-On money-Foreign Resident cannot be taxed under section 69 of the Act-DTAA India -UAE. [S. 132(4), Art. 22] Where the assessee is a non-resident Indian, the assessee had paid cash amounts, as 'on money' to certain Builders in India. This amount was treated as an "unexplained investment" under section 69 of… Read More ...

Latest articles published (See all)
‘WHAT HAPPENED TO THE REID AND TAYLOR BRAND?”
By ANADI VARMA.: The title encapsulates a news item which intrigued me more than six years back as it appeared in Business Standard.It was about a proposed demereger of the iconic brand .That culminated in handling a few such matters in ITAT Mumbai and has resulted in this article which is a lay man'S effort to understand the… Read More ...

ANALYSIS OF GST SCHEME FOR EXPORT OF INTERMEDIARY SERVICES
By Mr. Devansh Jain and Miss Shinjani Agnihotri, Students of Institute of Law, Nirma Law University: ABSTRACT India has undergone a series of developmental changes in taxation that has contributed to the evolution of the Goods and Services Tax framework as we know it today. The most consistent thing during this growth has been legislature’s endeavour to create a comprehensive indirect taxation scheme to lessen the burden on both the supplier… Read More ...

ACCESS TO JUSTICE IN TAX MATTERS
By Miss Tanu Priya, Student of Army Institute of Law, Mohali: Taxation is backbone of a country’s economy. A perfectly administered system will hold the nation in difficult times and eventually leading to easy access to justice for the people. Tax raises money for food, cloth, shelter, education and various other things for the people, helps in reducing the already present inequality between the two classes.… Read More ...