Reflections on Criticality of Show-Cause Notice in Tax Laws
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 80
Tax Laws
Amended Section 153C of the Income Tax Act, 1961 applicable retrospectively to searches conducted prior to 2015 Amendment: Supreme 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 Blogs | CCL NLUO
About the CCL Blog The CCL Blog is a two-tier peer-reviewed blog affiliated with the Centre for Corporate Law, National Law University
DSNLU | National Seminar on Mass Torts and Industrial Disasters [7th & 8th January 2022]
About DSNLU With the growing importance of quality legal education, various national law schools have matured a lot in their innovative ideas
Interplay between tax laws and IB Code during liquidation
by Akaant Kumar Mittal†
Cite as: 2021 SCC OnLine Blog Exp 5
Extension of due date of furnishing of Income Tax Returns and Audit Reports
In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances due to the outbreak of COVID-19, the