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The Court stated that due to the non-obstante clause in Chapter X-A i.e., the General Anti-Avoidance Rules (‘GAAR’), its provisions get an overriding effect over and above the other existing provisions of law.
The interim budget 2024 contained strategies indicating approach for making India Viksit Bharat by 2047. No changes proposed in indirect and direct taxes.
Income Tax Appellate Tribunal (ITAT): The Bench of Inturi Rama Rao (Accountant Member) and Partha Sarathi Chaudhary (Judicial Member), decided whether registration
by Shanmuga Sundaram* & Dr. P. R. L. Rajavenkatesan**
Opening of Current Accounts by Banks On a review, it has been decided to permit banks to open specific accounts which are
by Shubhangi Agarwal*
President gave assent to the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 on 29-09-2020. The Taxation and