Rav Pratap Singh

Whose Money is it? Madras HC Says Deposit of Cash Amounts to Payment of GST

January 25, 2024January 26, 2024

The Madras High Court, in a recent decision, observed that the money in Electronic Cash Ledger (‘ECL’) of the taxpayer belongs to the exchequer since the money was deposited in the name of the exchequer in… Read More »

Interplay of Section 153 and Section 144C: Bombay High Court Provides Clarity

August 13, 2023September 25, 2023

In a recent judgment[1], the Bombay High Court clarified that the period of limitation for passing an assessment order will be governed by Section 153, IT Act, 1961 and not by the time period envisaged… Read More »