Search results
3 days ago · The Supreme Court (“ SC ”) recently addressed the validity of reassessment notices in Rajeev Bansal [1], issued under Section 148 of the Income Tax Act, 1961 (“ IT Act ”), from April 1, 2021, to June 30, 2021, even though the reassessment regime had been overhauled with effect from April 1, 2021. The Revenue argued that these notices ...
4 days ago · Summary: On October 3, 2024, the Supreme Court delivered a significant judgment concerning reassessment under the Income Tax Act. The core issue was whether the Taxation Laws Amendment (TOLA) had any impact on the Income Tax Act after the amendments made by the Finance Act 2021. The Court ruled in favor of the department, confirming that ...
6 days ago · In the Rajeev Bansal decision also, the Supreme Court took aid of this rule of interpretation in order give plain meaning as it is to the provisions of TOLA, Finance Act and the Income Tax Act. The strict rule was applied to give effect to the 'notwithstanding' provision (Section 3) of TOLA.
4 days ago · The article is written by CA Deepak Gadgil, who is into direct and indirect tax litigation and advisory from past 10 years. The article discusses the important points & dates for consideration after Supreme Court’s decision in case of UOI Versus Rajeev Bansal.
3 days ago · Shortlisting Criteria for Ph.D., M.S.(R) & M.Tech. Programs for Academic Session 24-25, 1 st Sem Department has ranked #1 in India and #39 Globally in the QS World University Ranking by Subject 2024. Other
3 days ago · Salwa Naushin, Ph.D., earned her bachelor's degree in microbiology and her master's in genetics from the University of Delhi. She then completed a Ph.D. in biological sciences at the CSIR-Institute of Genomics and Integrative Biology. The Ph.D. focused on identifying potential biomarkers for coronary artery disease in an Indian cohort using a ...
6 days ago · Category D A SUBMISSIONS PETITIONERS' ARGUMENTS Shops in mall as super commercial properties CAUSE TITLE ENTITY NAME Harsh Vardhan Bansal v. EDMC & Unit No. 27-28, GF Unity one Anr. mall, Plot No. 29 & 31, CBD Shahadara, Delhi-32 W.P. (C)13465/2021 (Lead matter) Savitri Mittal v. EDMC & Anr.
