Bombay HC Allows Petitioner to Claim Benefit of Section 54(F), IT Act, 1961
In a lucid judgment[1], the Bombay High Court allowed petitioner to claim benefit of Section 54(F), …
In a lucid judgment[1], the Bombay High Court allowed petitioner to claim benefit of Section 54(F), …
In a crisp judgment[1], the Kerala High Court has held that Input Tax Credit (‘ITC’) cannot be denie…
In a recent judgment[1], the Patna High Court upheld the constitutionality of Section 16(4), Central…
In an interesting judgment[1], the Sikkim High Court interpreted eligibility criteria for the budget…
In a recent judgment[1], the Delhi High Court interpreted the term ‘intelligence-based enforcement a…
In a unique case[1], the Delhi High Court adjudicated that a Chartered Accountancy firm (‘CA firm’) …
Introduction In a recent judgment[1], a Single Judge Bench of the Delhi High Court denied bail to th…
In a recent judgment[1], the Patna High Court has castigated a tax officer for effecting a tax recov…
In a recent judgment[1], the Madras High Court held that there is no requirement to issue a credit n…
The Income Tax Appellate Tribunal (‘ITAT’), New Delhi pronounced two decisions on 10 and 11 August 2…
In a recent judgment[1], the Delhi High Court clarified scope and power of the Revenue officials und…
In a recent judgment[1], the Patna High Court engaged with the issue of whether a claim for Input Ta…
In a recent judgment[1], the Supreme Court opined on the priority to be accorded to custom authoriti…
In a recent judgment[1], the Calcutta High Court gave a detailed opinion on the nature and role of s…
In a recent judgment[1], the Bombay High Court rejected an interpretation adopted by the Revenue Dep…
In a recent judgment[1], the Delhi High Court clarified that merely because appellants paid a compou…
In a recent judgment[1], the Bombay High Court clarified that the period of limitation for passing a…
In a recent case[1], the Calcutta High Court pronounced a decision which it described as ‘not of the…
In a recent judgment[1], the Karnataka High Court reiterated the ratio of Engineering Analysis&…
In a notable judgment[1], the Supreme Court has clarified the waterfall mechanism under Insolvency a…
The aim of this blog is to discuss developments in Indian tax law and policy. I try to cover three major categories of tax law and policy: direct tax, indirect tax, and constitutional aspects of tax.