Month: October 2025
2 posts
Section 43 of the Black Money Act, exercise of disrection and abuse of authority under law…a follow up to an earlier article
Section 43, as discussed in my previous article which analysed a decision of the Special Bench of ITAT,…
Levy of Penalty u/s 43 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 – Special Bench, ITAT, Mumbai
A Special Bench was constituted by the President following conflicting decisions of co-ordinate Benches on the interpretation to…