REDEVELOPMENT OF PROPERTIES AND CHARGE TO TAX – A CONFLICT AMONG STATUTES
ABSTRACT This paper attempts to deliberate on how housing infrastructure laws enable taxing statutes to create a situation…
Delay in payment of compensation of amount determined on land acquisition entitles an aggrieved landowner to interest as a statutory right – Bombay High Court directs Land Acquisition Authority under the Govt. of Maharashtra, to pay an amount of Rs.1.61 crores to the Petitioners
Where a petitioner landowner is deprived of compensation under Award, passed in land acquisition proceedings, and his land…
Arbitrator is the sole judge of fact(s); interference in an Award only if error of law is shown
An Award dated 14/12/1997 by a Trial Court in Ahmednagar, on the grounds of “legal misconduct” of the…
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”
Section 119 of the Income Tax Act is an important provision under the Act vesting CBDT with power to issue Assessee-friendly notifications. The law is analysed in this Article.
Union Budget 2023
Introduction The Union Budget 2023 which was laid in the Lok Sabha on 1st February 2023 has been…
The Law of Writ Remedy under Article 226 of the Constitution of India.
In a very recent judgement, the Supreme Court of India has laid down its clear and unambiguous views…
Constitutional democracy would be at risk when the Executive backed by a brute-majority held Parliament makes it an…
Decree and Award – Recovery of Compensation under two distinct land acquisition acts
With special reference to National Highways Authority of India (NHAI) v/s Sheetal Jaidev Vade and others In an…
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
First published on www.Taxguru.in on 6 February 2020 Dalmia Power Limited and Another Vs. ACIT (Supreme Court); Civil…
Taxation of Distribution of Assets by a Body of Individuals / “Specified Entity” – Sections 9B and 45(4) of the Income Tax Act, 1961
An Analysis Capital gains, as a chargeable head of income under the Income Tax Act, 1961 (IT Act),…
