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Harmonious Construction
Harmonious Construction in the Income Tax Act, 1961 In Indian law, harmonious construction is a cornerstone of statutory interpretation. This principle ensures that all parts…
Interpretation of the Income Tax Act
The Income Tax Act, 1961 (ITA) is the foundation of India’s tax system. It dictates how taxes are levied, assessed, and collected. The ITA has…
Legal Presumption
Legal presumption is a cornerstone of the legal system. It helps courts resolve complex cases, especially when direct evidence is lacking. Think of it as…
Short title, Extent and Commencement
The Income Tax Act, 1961, is a cornerstone of Indian law. While it might seem complex, its foundation lies in a seemingly simple clause: Short…
Constitutional Remedies and Writs
The Income Tax Act, 1961, is a cornerstone of Indian law, governing income taxation for individuals and corporations. While aiming for fair revenue generation and…
Other Important Rules (Including departure from…
Tax law interpretation is vital for determining the meaning and scope of legal provisions. Courts often start with literal and strict interpretation. However, this approach…
New Tax Legislation: Code and Taskforce
India’s tax landscape is changing significantly. New tax legislation aims to simplify and modernize the system. This includes a new tax code and a dedicated…
Legislative Entries in the Constitution
The Income Tax Act, 1961, is a cornerstone of India’s financial system. It dictates income tax policies and generates significant government revenue. To grasp its…
History of Income Tax Act
The Income Tax Act is a cornerstone of India’s taxation system. It’s evolved dramatically to meet the country’s changing economic, social, and political needs. From…
The Old Act and the New…
India’s journey from colonial rule to independent nationhood is mirrored in the evolution of its income tax laws. Two landmark Acts define this evolution: the…
Constitutional Validity of Provisions
The Income Tax Act of 1961 is the foundation of India’s tax system. It governs how taxes are collected from individuals, businesses, and other entities…
Direct Taxes Code, 2012
The Direct Taxes Code (DTC) 2012 was a significant attempt by the Indian government to modernize its direct tax system. This included income tax, corporate…