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The Suo Moto Disallowance Trap – When Your Own Return Becomes Evidence Against You
1. INTRODUCTION: THE SELF-INCRIMINATION PARADOX The Core Tension There’s a peculiar paradox in Indian tax law: the more transparent and self-critical you are in your tax retu
Historical Evolution of Section 271(1)(c) Provisions: Penalty-to-Tax Ratio and Legislative Intent
From the Income Tax Act 1922 to Modern GST Era: How Penalty Philosophy Transformed From Punitive to Proportionate Introduction: From Punishment to Proportionality—A Century-Long
TDS on Virtual Digital Assets: Legal Framework Explained
Introduction The emergence of Virtual Digital Assets (VDAs) represents one of the most significant developments in the global financial landscape over the past decade. These assets
Treatment of Share Premium in FDI Transactions
Introduction The foreign direct investment (FDI) landscape in India has undergone significant transformation over the past few decades, evolving from a restrictive regime to a prog
The Evolution of Indian Taxation: From Ancient Foundations to Modern GST Regime
Introduction The Indian taxation system represents one of the world’s oldest and most evolved fiscal frameworks, tracing its origins from ancient scriptural texts to the mode
