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Latest judgements uploaded (See all)
Smt. Sunita Purushottam Virgincar v. ITO [Bombay High Court (Goa Bench)]
Bombay High Court (Goa Bench): Where assessee had only 50 per cent share in property since she and Section 5A of the IT Act speaks about division of income amongst the spouses and not division of assets. Once the substantive rights of the assessee were governed by section 5A of the Portuguese Civil Code, the mere non-mention of the same… Read More ...
Purandhar Technical Education Society vs CIT (Exemptions) (Bombay High Court)
Bombay High Court: Section 12A / 12AA / 12AB - whether assessee is entitled to "deemed registration" if application not disposed off in 6 months. [Sections 11, 12, 12A, 12AA, 12AB of Income Tax Act, 1961] Held: - Assessee's application for registration under s 12A(1)(ac)(i) made in Form 10AC was allowed by the Revenue and the said registration… Read More ...
State of Uttar Pradesh vs. Virendra Bahadur Katheria (Supreme Court)
Supreme Court: The doctrine of merger on grant/ dismissal of SLP (i) The doctrine of merger although has its roots in common law principles, but has been deeply interspersed in Indian jurisprudence, through a series of decisions. (ii) If Special Leave is not granted and the petition is dismissed by a reasoned or unreasoned order, the order… Read More ...
Latest articles published (See all)
ANGELED OUT
By ANADI VARMA: The article is a modest academic effort to try and unravel the so called angel tax provision and take a historical perspective.I have tried to argue the contra side as I firmly believe that anti abuse provisions cannot be excepted save on grounds of legal perversity. Read More ...
What are the ways available to the aggrieved taxpayer where the Assessing Officer has finalized the ex parte assessment u/s 144
By CA Sanjeev Goyal: Where the Income Tax Authority sent a notice to the taxpayer asking for the requisite details but the taxpayer is silent and/or not forthcoming with the requisite details within time allowed. Accordingly, the Assessing Officer (AO) is of opinion that he has no option left but to finalize the proceedings ex parte under the provisions… Read More ...
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 ...