Browsing Tag
#incometaxact
2 posts
Representative Assessee under the Income Tax Act – in the Act of 1886 and under the Act of 1961
Income Tax in India has its origins to the first Act of 1860. In their paper titled 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.