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Important Judgements Of The Bombay High Court (Reported/ Unreported/ SLP Admitted/ Rejected) (Jan 2109 – Feb 2020)
Advocate Neelam Jadav has collated all the important judgements of the Bombay High Court delivered in the period from January 2019 to February 2020. She has arranged all the judgements section-wise to aid reference. Several of the judgements are not yet reported in the Journals. She has also highlighted the cases where the Supreme Court has granted or rejected Special Leave Petitions. A pdf copy of the Digest is available for download.Genesis Of TCS And The Recent Amendments
Advocate Dharan Gandhi has traced the legislative history relating to 'Tax Collection At Source' (TCS). He has argued that while the purpose of the legislation is laudable, the means to achieve such purpose are not correct or apt. He has also claimed that some amendments are a complete misfit and that there are other ways to deal with such issues. He has also warned that the TCS provisions are vulnerable and stand at the peril of being declared unconstitutional See Also: Digest of case laws (updated regularly) containing latest judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
Section 115BBE And Demonetisation: Penal Taxation Impeding Settling Of Disputes?
Advocate Rahul Sarda has argued that section 115BBE of the Income-tax Act, which was enacted to deal with the concept of taxing "deemed unexplained income", is a striking example of the poor quality of drafting by the legislature which has led to a proliferation of unnecessary litigation. He has pointed out that the over-zealousness and non-application of mind by Assessing Officers has compounded the problem. He has also considered whether taxpayers caught up in the web of litigation should opt for the Vivad se Vishwas Scheme. He has also advised, with clarity, on the merits and demerits of opting for the scheme__._,_.___
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