August 25, 2023 Arbitrator is the sole judge of fact(s); interference in an Award only if error of law is shown
August 7, 2023 Court’s power under Article 226 of the Constitution of India and exercise of Executive Power under Section 119 of the Income Tax Act – Purposive construction of “genuine hardship”
Income TaxJanuary 7, 2023 Taxation of Distribution of Assets by a Body of Individuals / “Specified Entity” – Sections 9B and 45(4) of the Income Tax Act, 1961
Income TaxJanuary 7, 2023 Provisions of Section 139(5) do not apply strictly to a situation of filing of revised Returns of Income by amalgamating companies under an approved Scheme of Arrangements and Amalgamation
Income TaxJanuary 7, 2023 Dual taxation in connection with transfer of immovable property – A Brief Overview of Sections 50C and 56(2)(x)(b)(B) of the Income Tax Act, 1961
5 Income TaxJanuary 7, 2023 Search and Seizure Powers of the Authorities under the provisions of Section 67 to 71 of Central Goods and Services Tax Act, 2017 and their limitations.
ArbitrationAugust 25, 2023 Arbitrator is the sole judge of fact(s); interference in an Award only if error of law is shown
