Archive
Rav Pratap Singh
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Whose Money is it? Madras HC Says Deposit of Cash Amounts to Payment of GST
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 the…
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Interplay of Section 153 and Section 144C: Bombay High Court Provides Clarity
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 under…
