calcutta high court
Case BriefsHigh Courts

Calcutta High Court held that the dismissal of the writ petition does not bar the appellant from pursuing these issues in the appellate process.

Section 90(1) of Income Tax Act
Case BriefsSupreme Court

“Upon India entering into a treaty or protocol does not result in its automatic enforceability in courts and tribunals; the provisions of such treaties and protocols do not therefore, confer rights upon parties, till such time, as appropriate notifications are issued, in terms of Section 90(1).”

meghalaya high court
Case BriefsHigh Courts

The Constitutional Courts would not interfere with a view expressed on interpretation unless it appears to be grossly inappropriate and outlandish.

gujarat high court
Case BriefsHigh Courts

A show cause notice-cum-draft assessment order was issued on 29-03-2022 to the petitioner at 11:41 a.m. and the petitioner was asked to submit a reply before 23:59 p.m. on the very same day.

calcutta high court
Case BriefsHigh Courts

The principles of natural justice get violated if the opportunity afforded to submit reply is not an effective opportunity.

jurisdictional issues
Op EdsOP. ED.

by Suvendu Kumar Pati†

Madhya Pradesh High Court
Case BriefsHigh Courts

“…the Act of 1956 is a special Act which govern the law regarding companies only whereas IT Act is a general Act which percolates in just about every sphere of life and is applicable to all the citizen of India when it comes to payment of Income Tax.”

reopening of income tax assessment
Case BriefsSupreme Court

The Revenue had submitted that the Assessing Officer is competent to consider all the material that is available on record, including that found during the search, and make an assessment of ‘total income’. While some of the High Courts agreed with the said proposition, some disagreed. The Supreme Court was, hence, called upon to resolve the conundrum.

Section 153-C of Income Tax Act
Case BriefsSupreme Court

The amendment in Section 153-C of the Income Tax, 1961 was brought and the words “belongs or belong to” were substituted by the words “pertains or pertain to” after a ruling by Delhi High Court in Pepsico India Holdings Private Limited v. ACIT, 2014 SCC OnLine Del 4155.

Online Gaming
Experts CornerLakshmikumaran & Sridharan

by S. Vasudevan†, Karanjot Singh Khurana†† and Harshit Khurana†††
Online Gaming Budget Proposals – Challenges during Transition Phase

Cite as: 2023 SCC OnLine Blog Exp 27

Madhya Pradesh High Court
Case BriefsHigh Courts

The Madhya Pradesh High Court held that alternative remedy is not absolute bar for examining conditions to issue reassessment notice and admitted the petitions for the final hearing.

Delhi High Court
Case BriefsHigh Courts

    Delhi High Court: In a case, where petition was filed by a son against the assessment order and the notice

Ministry of Finance
Legislation UpdatesStatutes/Bills/Ordinances

    On 16-9-2022 the CBDT has issued revised guidelines for compounding of offence under the Income-Tax Act, 1961 to simplify and

Legal RoundUpLegislation Roundup

    MINISTRY OF CORPORATE AFFAIRS Record keeping requirements modified vide Companies (Accounts) Fourth Amendment Rules, 2022 On 05-08-2022, the Ministry of

Case BriefsSupreme Court

Supreme Court: In the case where the Revenue had challenged Bombay High Court’s judgment affirming Income Tax Appellate Tribunal (ITAT)’s order for

Case BriefsSupreme Court

“A judicial remedy must be effective, independent and at the same time certain. Certainty of forum would involve unequivocal vesting of jurisdiction to adjudicate and determine the dispute in a named forum.”

Bonus Share
Op EdsOP. ED.

by Kartik Sharma†