{"id":4079,"date":"2023-01-08T10:16:10","date_gmt":"2023-01-08T10:16:10","guid":{"rendered":"http:\/\/legallectual.com\/?page_id=4079"},"modified":"2023-01-10T13:38:45","modified_gmt":"2023-01-10T13:38:45","slug":"articles","status":"publish","type":"page","link":"https:\/\/legallectual.com\/index.php\/articles\/","title":{"rendered":"Articles"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-18\">\n<div class=\"wp-block-column is-layout-flow\">\t<div class=\"cnvs-block-posts cnvs-block-posts-1673172822557 cnvs-block-posts-layout-standard-type-1\" data-layout=\"standard-type-1\" data-min-height=\"\">\n\t\t<div class=\"cs-posts-area\" data-posts-area=\"\">\n\t\t\t<div class=\"cs-posts-area__outer\">\n\t\t\t\t<div class=\"cs-posts-area__main cs-block-posts-layout-standard-type-1\">\n\t\t\t\t\t\n<article class=\"post-4068 post type-post status-publish format-standard has-post-thumbnail category-income-tax cs-entry cs-video-wrap\">\n\t<div class=\"cs-entry__outer\">\n\n\t\t\n\t\t\t\t\t<div class=\"cs-entry__inner cs-entry__thumbnail cs-entry__overlay cs-overlay-ratio cs-ratio-original\">\n\t\t\n\t\t\t\t\t\t\t<div class=\"cs-overlay-background cs-overlay-transparent\">\n\t\t\t\t\t<img width=\"800\" height=\"450\" src=\"https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/front-view-arrangement-economy-elements-800x450.jpg\" class=\"attachment-csco-medium-uncropped size-csco-medium-uncropped wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/front-view-arrangement-economy-elements-800x450.jpg 800w, https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/front-view-arrangement-economy-elements-300x169.jpg 300w, https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/front-view-arrangement-economy-elements-1024x576.jpg 1024w, https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/front-view-arrangement-economy-elements-768x432.jpg 768w, https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/front-view-arrangement-economy-elements-1536x864.jpg 1536w, https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/front-view-arrangement-economy-elements-2048x1152.jpg 2048w, https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/front-view-arrangement-economy-elements-380x214.jpg 380w, https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/front-view-arrangement-economy-elements-1160x652.jpg 1160w, https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/front-view-arrangement-economy-elements-scaled.jpg 2560w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t<a href=\"https:\/\/legallectual.com\/index.php\/2023\/01\/07\/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\/\" class=\"cs-overlay-link\"><\/a>\n\t\t<\/div>\n\t\t\n\t\t<div class=\"cs-entry__inner cs-entry__content\">\n\t\t\t<div class=\"cs-entry__post-meta \" ><div class=\"cs-meta-category\"><ul class=\"post-categories\">\n\t<li><a href=\"https:\/\/legallectual.com\/index.php\/category\/income-tax\/\" rel=\"category tag\">Income Tax<\/a><\/li><\/ul><\/div><div class=\"cs-meta-date\">January 7, 2023<\/div><\/div>\n\t\t\t\t<h2 class=\"cs-entry__title \">\n\t\t\t\t\t<a href=\"https:\/\/legallectual.com\/index.php\/2023\/01\/07\/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\/\"><strong>Taxation of Distribution of Assets by a Body of Individuals \/ \u201cSpecified Entity\u201d \u2013 Sections 9B and 45(4) of the Income Tax Act, 1961<\/strong><\/a>\n\t\t\t<\/h2>\n\t\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow\">\t<div class=\"cnvs-block-posts cnvs-block-posts-1673172832578 cnvs-block-posts-layout-standard-type-1\" data-layout=\"standard-type-1\" data-min-height=\"\">\n\t\t<div class=\"cs-posts-area\" data-posts-area=\"\">\n\t\t\t<div class=\"cs-posts-area__outer\">\n\t\t\t\t<div class=\"cs-posts-area__main cs-block-posts-layout-standard-type-1\">\n\t\t\t\t\t\n<article class=\"post-4074 post type-post status-publish format-standard has-post-thumbnail category-income-tax cs-entry cs-video-wrap\">\n\t<div class=\"cs-entry__outer\">\n\n\t\t\n\t\t\t\t\t<div class=\"cs-entry__inner cs-entry__thumbnail cs-entry__overlay cs-overlay-ratio cs-ratio-original\">\n\t\t\n\t\t\t\t\t\t\t<div class=\"cs-overlay-background cs-overlay-transparent\">\n\t\t\t\t\t<img width=\"612\" height=\"408\" src=\"https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/gettyimages-489638745-612x612-1.jpeg\" class=\"attachment-csco-medium-uncropped size-csco-medium-uncropped wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/gettyimages-489638745-612x612-1.jpeg 612w, https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/gettyimages-489638745-612x612-1-300x200.jpeg 300w, https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/gettyimages-489638745-612x612-1-380x253.jpeg 380w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t<a href=\"https:\/\/legallectual.com\/index.php\/2023\/01\/07\/provisions-of-section-1395-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\/\" class=\"cs-overlay-link\"><\/a>\n\t\t<\/div>\n\t\t\n\t\t<div class=\"cs-entry__inner cs-entry__content\">\n\t\t\t<div class=\"cs-entry__post-meta \" ><div class=\"cs-meta-category\"><ul class=\"post-categories\">\n\t<li><a href=\"https:\/\/legallectual.com\/index.php\/category\/income-tax\/\" rel=\"category tag\">Income Tax<\/a><\/li><\/ul><\/div><div class=\"cs-meta-date\">January 7, 2023<\/div><\/div>\n\t\t\t\t<h2 class=\"cs-entry__title \">\n\t\t\t\t\t<a href=\"https:\/\/legallectual.com\/index.php\/2023\/01\/07\/provisions-of-section-1395-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\/\"><strong>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<\/strong><\/a>\n\t\t\t<\/h2>\n\t\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow\">\t<div class=\"cnvs-block-posts cnvs-block-posts-1673172839475 cnvs-block-posts-layout-standard-type-1\" data-layout=\"standard-type-1\" data-min-height=\"\">\n\t\t<div class=\"cs-posts-area\" data-posts-area=\"\">\n\t\t\t<div class=\"cs-posts-area__outer\">\n\t\t\t\t<div class=\"cs-posts-area__main cs-block-posts-layout-standard-type-1\">\n\t\t\t\t\t\n<article class=\"post-4065 post type-post status-publish format-gallery has-post-thumbnail category-income-tax post_format-post-format-gallery cs-entry cs-video-wrap\">\n\t<div class=\"cs-entry__outer\">\n\n\t\t\n\t\t\t\t\t<div class=\"cs-entry__inner cs-entry__thumbnail cs-entry__overlay cs-overlay-ratio cs-ratio-original\">\n\t\t\n\t\t\t\t\t\t\t<div class=\"cs-overlay-background cs-overlay-transparent\">\n\t\t\t\t\t<img width=\"612\" height=\"399\" src=\"https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/gettyimages-638755402-612x612-1.jpeg\" class=\"attachment-csco-medium-uncropped size-csco-medium-uncropped wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/gettyimages-638755402-612x612-1.jpeg 612w, https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/gettyimages-638755402-612x612-1-300x196.jpeg 300w, https:\/\/legallectual.com\/wp-content\/uploads\/2023\/01\/gettyimages-638755402-612x612-1-380x248.jpeg 380w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<span class=\"cs-entry-format\">\n\t\t\t\t<a class=\"cs-format-icon cs-format-gallery\" href=\"https:\/\/legallectual.com\/index.php\/2023\/01\/07\/dual-taxation-in-connection-with-transfer-of-immovable-property-a-brief-overview-of-sections-50c-and-562xbb-of-the-income-tax-act-1961\/\">\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t<\/span>\n\t\t\t\n\t\t\t\n\t\t\t<a href=\"https:\/\/legallectual.com\/index.php\/2023\/01\/07\/dual-taxation-in-connection-with-transfer-of-immovable-property-a-brief-overview-of-sections-50c-and-562xbb-of-the-income-tax-act-1961\/\" class=\"cs-overlay-link\"><\/a>\n\t\t<\/div>\n\t\t\n\t\t<div class=\"cs-entry__inner cs-entry__content\">\n\t\t\t<div class=\"cs-entry__post-meta \" ><div class=\"cs-meta-category\"><ul class=\"post-categories\">\n\t<li><a href=\"https:\/\/legallectual.com\/index.php\/category\/income-tax\/\" rel=\"category tag\">Income Tax<\/a><\/li><\/ul><\/div><div class=\"cs-meta-date\">January 7, 2023<\/div><\/div>\n\t\t\t\t<h2 class=\"cs-entry__title \">\n\t\t\t\t\t<a href=\"https:\/\/legallectual.com\/index.php\/2023\/01\/07\/dual-taxation-in-connection-with-transfer-of-immovable-property-a-brief-overview-of-sections-50c-and-562xbb-of-the-income-tax-act-1961\/\"><strong>Dual taxation in connection with transfer of immovable property \u2013 A Brief Overview of Sections 50C and 56(2)(x)(b)(B) of the Income Tax Act, 1961<\/strong><\/a>\n\t\t\t<\/h2>\n\t\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-22\">\n<div class=\"wp-block-column is-layout-flow\">\t<div class=\"cnvs-block-posts cnvs-block-posts-1673172948664 cnvs-block-posts-layout-standard-type-1\" data-layout=\"standard-type-1\" data-min-height=\"\">\n\t\t<div class=\"cs-posts-area\" data-posts-area=\"\">\n\t\t\t<div class=\"cs-posts-area__outer\">\n\t\t\t\t<div class=\"cs-posts-area__main cs-block-posts-layout-standard-type-1\">\n\t\t\t\t\t\n<article class=\"post-261 post type-post status-publish format-gallery has-post-thumbnail category-income-tax post_format-post-format-gallery cs-entry cs-video-wrap\">\n\t<div class=\"cs-entry__outer\">\n\n\t\t\n\t\t\t\t\t<div class=\"cs-entry__inner cs-entry__thumbnail cs-entry__overlay cs-overlay-ratio cs-ratio-original\">\n\t\t\n\t\t\t\t\t\t\t<div class=\"cs-overlay-background cs-overlay-transparent\">\n\t\t\t\t\t<img width=\"612\" height=\"408\" src=\"https:\/\/legallectual.com\/wp-content\/uploads\/2020\/02\/gettyimages-941030064-612x612-1.jpeg\" class=\"attachment-csco-medium-uncropped size-csco-medium-uncropped wp-post-image\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/legallectual.com\/wp-content\/uploads\/2020\/02\/gettyimages-941030064-612x612-1.jpeg 612w, https:\/\/legallectual.com\/wp-content\/uploads\/2020\/02\/gettyimages-941030064-612x612-1-300x200.jpeg 300w, https:\/\/legallectual.com\/wp-content\/uploads\/2020\/02\/gettyimages-941030064-612x612-1-380x253.jpeg 380w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<span class=\"cs-entry-format\">\n\t\t\t\t<a class=\"cs-format-icon cs-format-gallery\" href=\"https:\/\/legallectual.com\/index.php\/2023\/01\/07\/paula-codoners-floral-works-are-reassuringly-calming-in-their-simple-beauty\/\">\n\t\t\t\t\t<span>5<\/span>\t\t\t\t<\/a>\n\t\t\t<\/span>\n\t\t\t\n\t\t\t\n\t\t\t<a href=\"https:\/\/legallectual.com\/index.php\/2023\/01\/07\/paula-codoners-floral-works-are-reassuringly-calming-in-their-simple-beauty\/\" class=\"cs-overlay-link\"><\/a>\n\t\t<\/div>\n\t\t\n\t\t<div class=\"cs-entry__inner cs-entry__content\">\n\t\t\t<div class=\"cs-entry__post-meta \" ><div class=\"cs-meta-category\"><ul class=\"post-categories\">\n\t<li><a href=\"https:\/\/legallectual.com\/index.php\/category\/income-tax\/\" rel=\"category tag\">Income Tax<\/a><\/li><\/ul><\/div><div class=\"cs-meta-date\">January 7, 2023<\/div><\/div>\n\t\t\t\t<h2 class=\"cs-entry__title \">\n\t\t\t\t\t<a href=\"https:\/\/legallectual.com\/index.php\/2023\/01\/07\/paula-codoners-floral-works-are-reassuringly-calming-in-their-simple-beauty\/\"><strong>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.<\/strong><\/a>\n\t\t\t<\/h2>\n\t\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow\">\t<div class=\"cnvs-block-posts cnvs-block-posts-1673357895176 cnvs-block-posts-layout-standard-type-1\" data-layout=\"standard-type-1\" data-min-height=\"\">\n\t\t<div class=\"cs-posts-area\" data-posts-area=\"\">\n\t\t\t<div class=\"cs-posts-area__outer\">\n\t\t\t\t<div class=\"cs-posts-area__main cs-block-posts-layout-standard-type-1\">\n\t\t\t\t\t\n<article class=\"post-4279 post type-post status-publish format-standard category-income-tax cs-entry cs-video-wrap\">\n\t<div class=\"cs-entry__outer\">\n\n\t\t\n\t\t<div class=\"cs-entry__inner cs-entry__content\">\n\t\t\t<div class=\"cs-entry__post-meta \" ><div class=\"cs-meta-category\"><ul class=\"post-categories\">\n\t<li><a href=\"https:\/\/legallectual.com\/index.php\/category\/income-tax\/\" rel=\"category tag\">Income Tax<\/a><\/li><\/ul><\/div><div class=\"cs-meta-date\">March 19, 2026<\/div><\/div>\n\t\t\t\t<h2 class=\"cs-entry__title \">\n\t\t\t\t\t<a href=\"https:\/\/legallectual.com\/index.php\/2026\/03\/19\/exercise-of-delegated-authority-under-section-1192b-of-the-income-tax-act-1961-principles-of-administrative-law-read-into-the-income-tax-act\/\">Exercise of delegated authority under Section 119(2)(b) of the Income Tax Act, 1961 \u2013 Principles of Administrative law read into the Income Tax Act<\/a>\n\t\t\t<\/h2>\n\t\n\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"csco_singular_sidebar":"","csco_page_header_type":"","csco_custom_appearance":"","csco_disable_excerpt_posts_layout":false,"csco_page_load_nextpost":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0},"_links":{"self":[{"href":"https:\/\/legallectual.com\/index.php\/wp-json\/wp\/v2\/pages\/4079"}],"collection":[{"href":"https:\/\/legallectual.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/legallectual.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/legallectual.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legallectual.com\/index.php\/wp-json\/wp\/v2\/comments?post=4079"}],"version-history":[{"count":2,"href":"https:\/\/legallectual.com\/index.php\/wp-json\/wp\/v2\/pages\/4079\/revisions"}],"predecessor-version":[{"id":4117,"href":"https:\/\/legallectual.com\/index.php\/wp-json\/wp\/v2\/pages\/4079\/revisions\/4117"}],"wp:attachment":[{"href":"https:\/\/legallectual.com\/index.php\/wp-json\/wp\/v2\/media?parent=4079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}