Res judicata
In the realm of law, the doctrine of res judicata plays a crucial role in maintaining the finality of judicial decisions and the consistency of…
Tribunal Orders
In many modern legal systems, specialized bodies known as tribunals have been established to resolve disputes in areas ranging from taxation and labor to administrative…
The Income Tax Act, 1961 is…
The Income Tax Act, 1961 stands as one of the most comprehensive legislations governing taxation in India. Designed to address a vast array of income,…
Delegated Legislation under the Income Tax…
The Income Tax Act, 1961 is a comprehensive piece of legislation that governs the assessment and collection of income tax in India. Over the years,…
Rules, Notifications and Executive Instructions under…
The Income Tax Act, 1961 is one of the most comprehensive pieces of legislation governing taxation in India. Alongside its detailed provisions, a robust system—comprising…
General Power to Condone Delay under…
The Income Tax Act, 1961 governs the taxation landscape of India, providing detailed provisions regarding the levy, assessment, collection, and recovery of income tax. While the…
Necessity of Speaking Orders under the…
The Income Tax Act, 1961, is a complex statute that governs the administration of income tax in India. Over the years, this Act has…
Duty of Assessing Officer under the…
The Income Tax Act, 1961 is a complex statute that governs the computation, assessment, collection, and recovery of income tax in India. At the heart…
Order or Notice under Wrong Section…
The Income Tax Act, 1961 is a comprehensive and detailed statute that governs the collection, assessment, and administration of income tax in India. Given its…
Mistake of Lawyer or Accountant under…
The Income Tax Act, 1961 is a comprehensive and complex framework governing taxation in India. In such a system, taxpayers often rely on professional advice…
Construction of Contracts under the Income…
The Income Tax Act, 1961, is a multifaceted piece of legislation that governs taxation in India. Although its primary focus is not contract law, the…
Holding and subsidiary companies and holding…
The Income Tax Act, 1961, provides a comprehensive legal framework for the assessment and collection of income tax in India. Among its many provisions, specific…