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Shubham Gupta
Apr 30, 20220 min read


Invoking Investigative Powers of SFIO : “formation of Opinion” & “Public Interest”
This article provides insights about checks and balances that are inbuilt in section 212 of the Companies Act
Shubham Gupta
Jan 30, 202213 min read


THE DOCTRINE OF FOREIGN EQUIVALENTS AND THE DOCTRINE OF PROSECUTION HISTORY ESTOPPELS - A PRAGMATIC
On invitation, Ramit Rana, Advocate sheds light on
DOCTRINE OF FOREIGN EQUIVALENTS ANDTHE DOCTRINE OF PROSECUTION HISTORYESTOPPELS
Ramit Rana
Dec 3, 20219 min read


REASSESSMENT PROCEEDINGS IN NEW REGIME
This article is an attempt to highlight the departures made in the new reassessment system from the old reassessment scheme to reduce litiga
CA PRIYANSH JAIN
Aug 29, 202113 min read


PODCASTS AND INTELLECTUAL PROPERTY RIGHTS WITH PODCASTS
On, Adv. Ramit Rana sheds light on podcasts and Intellectual Property Rights
Ramit Rana
Aug 12, 20215 min read


TAX ADMINISTRATION IN DIGITAL ECONOMY
Adv. Kunal Saini explains the difficulties in Administration of Taxes in Digital Economy and suggests viable solutions that mat be adopted.
Kunal Saini
Jul 16, 20217 min read


" TRANSFER " OF CAPITAL ASSETS
Comprehending the provisions of capital gains can be a very tedious job, even for professionals who regularly navigate their way through...
Adv. Shubham Gupta
Jul 7, 20218 min read


BENAMI LAW AND RETROSPECTIVITY
On invitation, Adv. Rahul Rai gives a comprehensive coverage on the Retrospective application of Benami Law.
ADVOCATE RAHUL RAI
Jul 3, 202122 min read


Jurisdiction of Civil Court in Taxation
Section 9 of the Code of Civil Procedure, 1908 provides that Courts shall have jurisdiction to try all matters unless barred by the...
AGARWAL MALLIKA
Jul 2, 20215 min read


Operation of Legal Fiction
First published on Taxmann on [2021] 126 taxmann.com 195 (Article) A legalfiction is an assertion which may be untrue or unproven, but it...
Adv. Shubham Gupta
Apr 20, 20215 min read


Electronic Evidences in Income Tax Proceedings
[2021] 125 taxmann.com 28 (Article) Introduction The First one Giga byte hard disk drive was built by IBM in 1980. It was about the size...
Adv. Shubham Gupta
Apr 10, 20216 min read


Zero Rated Supply
Zero rating supply is defined in Chapter VII, Section 16 of the IGST Act, 2017 as export of goods or services or supply of goods or...
Adv. Shubham Gupta
Apr 10, 20216 min read


Reducing Capital Gains: Accounting for Unconventional Expenditure
Published on Taxmann at [2020] 120 taxmann.com 391 (Article) Income chargeable under the head "Capital gains" is calculated by deducting...
CA PRIYANSH JAIN
Nov 8, 202012 min read


Defences Against Prosecution U/S 276B in Post Covid Era
"If you are not confused, you are not well informed" – Nani Palkhivala Published on Taxmann at [2020] 117 taxmann.com 830 (Article)...
CA PRIYANSH JAIN
Oct 22, 202011 min read


“Formation of Opinion” To “Reasons To Believe”: Bridging The GAP
An analysis of section 24(3) of the Prohibition of Benami Property Transactions Act, 1988 Published on Taxmann at...
Shubham Gupta
Oct 22, 202014 min read


Enforcing A Law That Wasn't: The Consumer Protection Act, 2019
As many lawyers would testify, strange things can happen when facts meet law, the post pandemic world seems to be the world of even...
SUBHAM JAIN
Oct 22, 20206 min read
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