show-cause notice
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 80

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.

Call For PapersLaw School News

About the CCL Blog The CCL Blog is a two-tier peer-reviewed blog affiliated with the Centre for Corporate Law, National Law University

Conference/Seminars/LecturesLaw School News

About DSNLU With the growing importance of quality legal education, various national law schools have matured a lot in their innovative ideas

Akaant MittalExperts Corner

by Akaant Kumar Mittal†

Cite as: 2021 SCC OnLine Blog Exp 5

Legislation UpdatesNotifications

In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances due to the outbreak of COVID-19, the