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
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About Me

Simplification

17 February 2025
Income Tax Bill, 2025: In Search of a Big Idea

The Department of Revenue claims that Income Tax Bill, 2025 - tabled in the Parliament on 13 February 2025 - marks a significant step towards simplifying the language and structure of the Income Tax Act, 1961. Does it?…

Income Tax Bill, 2025: In Search of a Big Idea