Community of Interest
Understanding the Power of Community of Interest In today’s interconnected world, the concept of a "Community of Interest" is more relevant than ever. It represents…
Mistake of Law or Fact
Understanding Mistakes of Law and Fact: A Comprehensive Guide Mistakes are an inherent part of the human experience. They can range from minor inconveniences to…
Order or Notice under Wrong Section
Understanding Orders or Notices Issued Under the Wrong Section: Implications and Recourse In legal and administrative contexts, accuracy is paramount. When an order or notice…
Duty of Assessing Officer
Understanding the Duty of Assessing Officer: A Comprehensive Guide The Assessing Officer (AO) plays a pivotal role in the tax administration system. They are the…
Necessity of Speaking Orders
Understanding the Necessity of Speaking Orders in Legal and Administrative Contexts In the complex world of law and administrative proceedings, decisions are rarely made in…
Income Tax Notices & Scrutiny: How…
Income Tax Notices & Scrutiny: How to Respond & Protect Your Rights Understanding income tax notices and scrutiny assessments can be daunting for any taxpayer.…
Penalties & Prosecution Under the Income…
Penalties & Prosecution Under the Income Tax Act: What You Need to Know Understanding the Income Tax Act is crucial for every taxpayer in India.…
Income Tax Implications of Property Sale…
Understanding Income Tax Implications of Property Sale & Inheritance in India Navigating the world of property transactions and inheritance in India involves understanding the associated…
Corporate Taxation in India: Obligations &…
Corporate Taxation in India: Obligations & Benefits for Businesses Navigating the complex landscape of corporate taxation in India is crucial for businesses aiming for…
Circumstances that Destroy or Weaken the…
Judicial precedent is a cornerstone of the common law system. It provides stability, predictability, and consistency by ensuring that similar cases are decided in the…
Ratio Decidendi, Obiter Dicta, and Casual…
In every legal system, judicial decisions form the backbone of the common law tradition. Courts not only decide cases based on the facts before them…
Burden of Proof under the Income…
In the realm of taxation law, the doctrine of the burden of proof is of paramount importance. Under the Income Tax Act, 1961, the allocation…