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Mandatory vs. Directory in Indian Income Tax Law: Procedural Compliance, Key Judgments, and the 2022–2026 Landscape
Abstract In income tax practice, the issue of mandatory vs directory in income tax often arises when taxpayers seek to justify non-compliance with a statutory condition by arguing
Arbitration Timing Guidelines: Insights from Delhi High Court’s Interpretation of the Arbitration and Conciliation Act, 1996
In a detailed judgment, the Delhi High Court has elucidated on the precise timing required for invoking arbitration under the Arbitration Timing Guidelines set forth by the Arbitra
