Browsing Tag
#constitutionallaw
7 posts
Constitutional Challenge to Section 147A, inserted in Income Tax Act, 1961, since repealed
Under the Income Tax Act, the law lays down a set procedure for carrying out assessments of income…
The Basic Structure Doctrine, Protector of Constitutional Integrity by Justice Rohinton Nariman
In the Preface to his recent book, The Basic Structure Doctrine, Protector of Constitutional Integrity, Justice Rohinton Nariman writes’ “I…
Section 107(6) of the GST Act and Article 141 of the Constitution of India
Section 107(6) of the GST Act is mandatory. A writ court cannot interfere to direct waiver of its…
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…
Principle of Mutuality and Incomes Exempt from Tax
The Point where Mutuality ends and Trading begins, determines non-exemption or taxability of income
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.
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…