Two Certainties
Latest · 7 July 2026
Notifications Cannot Go Beyond Recommendations of the GST Council
Madurai Bench of the Madras High Court in M/S Guru and Co v Union of India (‘M/S Guru case’) addressed question about the Union of India’s…
ABC of IBC
Latest · 3 July 2026
PMLA v IBC: The NCLAT Invokes Ganges and National Interest
The National Company Law Appellate Tribunal, New Delhi (‘NCLAT’) in Value Wise Consultancy Private Limited v The Deputy Director, Directorate of Enforcement had to decide that…
Visualaw
Latest · 17 July 2026
Public servant is the appropriate legal term …
Full of Law
Latest · 9 February 2026
GST Council | Anatomy of a Constitutional Body | Perspective of a Tax Lawyer
IBC Daily
Self-Learning Hub
A new question every weekday morning.
Sign in and attempt today’s question; past questions stay open in the Quiz Archive.
Tax Weekend
Self-Learning Hub
A new tax question every weekend morning.
One MCQ each Saturday and Sunday, with a hint if you need one. Past questions stay open in the Quiz Archive.
Quiz Archive
Self-Learning Hub
Every past question, still open.
A calendar of every IBC Daily and Tax Weekend question — attempt the ones you missed, and see how you scored.
Course Lab
Academy
Taught courses.
Structured courses on insolvency and tax law — announcements and enrolment details land here first.
About Me

Shimla High Court

17 January 2025
Shimla HC Decodes Scope of Sec 43-B, IT Act, 1961

In a recent judgment, the Shimla High Court had to adjudicate on the conditions prescribed in Section 43-B, IT Act, 1961 for an assessee to claim deductions. The issue related to Section 43-B(f) which envisages deductions to…

Shimla HC Decodes Scope of Sec 43-B, IT Act, 1961