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Notes on income tax and constitutional law, written for the reader’s information. Nothing published here is legal advice, and reading it does not create a lawyer–client relationship.
Blog # 10. Unnecessary Litigations
On May 1, the Supreme Court’s three-Judge bench headed by the Chief Justice of India, J.S.Khehar, had imposed exemplary cost of Rs.25 lakh on the NGO, Suraz India Trust, for filing frivolous petitions, and wasting judicial time, and…
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Blog # 9. Understanding S.269ST of Income Tax Act
Amid the brunt of the De-monetization, which was relatively fresh in the minds of the common people, Budget 2017 spelt out a loud message. The message was very clear; the government wanted the economy to be digitally equipped with no or…
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Blog # 7. What is Strict Liability ?
The principle of strict liability evolved in the case of Rylands v Fletcher . In the year 1868, the principle of strict liability states that any person who keeps hazardous substances on his premises will be held responsible if such…
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Blog # 6. Evidentiary Value of Statement made before The Income Tax Authourities
In the year 2003-04,The Finance Minister mentioned in his budget speech about the confiscatory statement during the search and survey made by the Income Tax Authorities as under : “That one of his priorities concerning search and survey…
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Blog # 5. Section 194-IA Vs. 195
Sec 194IA: (1) Any person, being a transferee, responsible for paying (other than the person referred to in section 194LA) to a resident transferor any sum by way of consideration for transfer of any immovable property (other than…
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Blog # 4. Husband Not liable for Cheque issed by wife in personal capacity
The Hon'ble Gujarat High Court, in Harshad Manubhai Malavaiya vs State Of Gujarat, held that husband is not liable for a cheque issued by the wife in her personal capacity. In the instant matter, Justice JB Pardiwala examined the question…
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Blog # 3. Types of Writs issued by High Court (HC)
Under Article 226 of Constitution, HC has power to issue such writs and orders as are necessary for administrative action and judicial or quasi-judicial action A writ, direction or order may be issued by the High Court under Article 226 to…
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Blog # 2. Waiver of interest is income in the hands of Assessee
When the assessee is allowed the benefit of the accumulated losses, while computing those loses, the income which accrued to it had to be adjusted and only thereafter net losses could have been allowed to be set off by the assessee…
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