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- Jan 16
- 4 min
Redefining Tax Notice Procedures: Rajasthan High Court's Critical Stance on Compliance and Jurisdiction
Introduction In a landmark judgment, the Rajasthan High Court bench at Jaipur (‘the Court’) pronounced a pivotal decision in Bijendra...
- Jan 16
- 4 min
Validity of Unregistered Agreement: ITAT holds that the Law Does Not Require an Agreement to be in Writing
ITAT confirms: Oral agreements are as valid as written ones for immovable property sales under s. 43CA, ensuring fairness in tax assessments
- Jan 12
- 2 min
Full Disclosure & Bona Fide Claims: The Deciding Factor Against Penalties in Tax Law
Introduction The Supreme Court (‘SC’) in the case of Principal Commissioner of Income Tax v. Indusind Bank Ltd.[i] dismissed the special...
- Jan 12
- 2 min
Enhancing Accountability: CCI’s 2024 Regulations on Interlocutory Applications
Introduction The Competition Commission of India (‘CCI’) has enacted significant amendments through the CCI (General) Amendment...
- Jan 11
- 10 min
Beyond Boundaries: Absence of Limitation in FEMA Enforcement
The article analyses the intricate realm of the Foreign Exchange Management Act, 1999 ('FEMA') and its remarkable evolution from the...
- Jan 10
- 3 min
Rajasthan HC Emphasizes Timely Compliance & Accountability in Asset Seizure & Release
Rajasthan HC rules on timely asset release in ED seizures, stressing legal compliance and efficiency.
- Jan 10
- 3 min
Transforming Global Tax Practices: An Analysis of ICAI’s BEPS and MLI Technical Guide
Introduction The Institute of Chartered Accountants of India (‘ICAI’) recently released the second edition of the Technical Guide on Base...
- Jan 9
- 11 min
Corporate Boards and Decision Making: Impact of Artificial Intelligence (AI)
This article explores the role and impact of artificial intelligence (AI) on decision making in corporate boards and companies' management.