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IT Act 1961
Religious Vows and Income Tax Obligations: Harmony to Clash
The Supreme Court is currently seized of a matter which, at its core, involves determining to what extent do the religious beliefs of a person exempt them from withholding tax obligations under the IT Act,… Read More »Religious Vows and Income Tax Obligations: Harmony to Clash
Not Providing Opportunity of Being Heard Vitiates Order Imposing Penalty: Raj HC
In a recent decision, the Rajasthan High Court held that the petitioner’s representation – filed under Section 270AA, IT Act, 1961 – for waiving the penalty imposed under Section 270A, IT Act, 1961 was wrongly rejected… Read More »Not Providing Opportunity of Being Heard Vitiates Order Imposing Penalty: Raj HC
Delhi HC Disallows Disclosure of PM Cares Fund Documents Under RTI Act, 2005
The Delhi High Court in a recent judgment allowed the Income Tax Department’s appeal against the Central Information Commission’s (‘CIC’) order directing the respondent be provided copies of all documents submitted by PM Cares Fund to obtain… Read More »Delhi HC Disallows Disclosure of PM Cares Fund Documents Under RTI Act, 2005
Tax Residency Certificate and Stakes in the Blackstone Case – II
In the first part of this Article, I detailed Delhi High Court’s decision in the Blackstone case. This part focuses on the immediate and larger issues that are likely to be considered by the Supreme Court in… Read More »Tax Residency Certificate and Stakes in the Blackstone Case – II
Tax Residency Certificate and Stakes in Blackstone Case – I
In BlackStone case framed the following as the main issue for consideration: whether the Income Tax Department can go behind the tax residency certificate (‘TRC’) issued by another jurisdiction and issue a re-assessment notice under Section 147,… Read More »Tax Residency Certificate and Stakes in Blackstone Case – ILeg History of Sec 90(4) & 90(5), IT Act, 1961
The infographic below is a snapshot of the legislative history of Section 90(4) and 90(5) of IT Act, 1961. It provides a summary view of the Income Tax Department’s attempt to include a stringent condition… Read More »Leg History of Sec 90(4) & 90(5), IT Act, 1961
Fee Attributable to Transmission of Non-Live Feed Not Royalty: Delhi HC
The Delhi High Court in a recent decision[1] held that the fee attributable to ‘non-live’ feed cannot be categorized as royalty under Section 9(1)(vi) of the IT Act, 1961. The High Court relied on the observations… Read More »Fee Attributable to Transmission of Non-Live Feed Not Royalty: Delhi HC
Section 194N of IT Act, 1961 is Constitutional: Madras HC
The Madras High Court recently[1] upheld constitutionality of Section 194N of the IT Act, 1961. Section 194N inserted via Finance Act, 2019 was argued by the petitioners to be unconstitutional on the grounds of it being illegal, arbitrary,… Read More »Section 194N of IT Act, 1961 is Constitutional: Madras HC