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Income Tax

4 min read

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.

August 7, 2023

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REDEVELOPMENT OF PROPERTIES AND CHARGE TO TAX – A CONFLICT AMONG STATUTES

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

Arbitrator is the sole judge of fact(s); interference in an Award only if error of law is shown

Principle of Mutuality and Incomes Exempt from Tax

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”

The LatestView All

REDEVELOPMENT OF PROPERTIES AND CHARGE TO TAX – A CONFLICT AMONG STATUTES

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

Arbitrator is the sole judge of fact(s); interference in an Award only if error of law is shown

Principle of Mutuality and Incomes Exempt from Tax

#incometaxact

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”

The Latest
View All