Constitutionality

Taxation of Perquisites: SC Rules on Constitutionality

May 13, 2024May 13, 2024

Challenge In a recent judgment, the Supreme Court ruled on constitutionality of Section 17(2)(viii), IT Act, 1961 and Rule 3(7)(i), IT Rules, 1962 which include concession loans under perquisites and provided for their valuation respectively. Section… Read More »

NAA is Constitutional, Individual Orders Can be Challenged on Merits: Delhi HC

February 5, 2024February 7, 2024

Introduction This post focuses on the Delhi High Court’s recent judgment upholding the constitutionality of NAA, a statutory body established under Section 171, CGST Act, 2017. I’ve examined the working of NAA in detail here and here, where I’ve highlighted… Read More »