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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
Comprehensive Legal Defense Against Invocation of Section 74 of the CGST Act, 2017: Analyzing ‘Willful Suppression’ in the Context of Insolvency and Non-Realization of Professional Fees
Executive Summary The present legal analysis evaluates the defense strategy for a Writ Petition challenging the invocation of Section 74 of the CGST Act on allegations of willful s
The Conversion Doctrine: Legal Validity of Converting a Section 133A Survey into a Section 132 Search under the Income Tax Act
Introduction The Indian tax administration system operates through distinct investigative mechanisms designed to detect and prevent tax evasion. Among these, the Income Tax Act, 19
Section 133A Income Tax Act: TDS Survey Powers Post 2022
Introduction The Finance Act 2022 introduced significant amendments to Section 133A of the Income Tax Act, 1961, fundamentally altering the landscape of survey operations conducted
Survey Authorization for Entity A, Documents Found for Entity B: Section 153C Third-Party Tax Assessment, Section 292C Presumption Trap, and Group Company Liability
Understanding the Jurisdictional Anomaly in Tax Assessments During tax enforcement proceedings, the Income Tax Department often encounters a peculiar situation where survey or sear
Black Money Act Under Review: Government Panel to Revisit Harsh Penalties and Implementation Challenges
Introduction: A Decade-Long Experiment Under Scrutiny A decade after the enactment of one of India’s most stringent anti-evasion laws, the government has initiated a comprehe
Section 281 Income Tax Act: Void Transfers During Tax Proceedings
Introduction: Understanding the Protective Framework The Income Tax Act of 1961 stands as the cornerstone legislation governing direct taxation in India, establishing a framework t
Faceless Assessment Scheme in India: Constitutional Challenges
Introduction The introduction of the Faceless Assessment Scheme in India represents one of the most significant structural reforms to the country’s tax administration system
No Bar In Assessee Seeking Restoration Of Appeal After Being Unsuccessful In Availing Amnesty Scheme: Supreme Court
Introduction The Supreme Court of India, in a significant ruling delivered on September 1, 2023, clarified that taxpayers retain the right to seek restoration of withdrawn appeals
Quashing of Assessment Order: A Case of Natural Justice
Introduction The assessment of income tax in India has undergone a transformative shift with the introduction of the faceless assessment regime under Section 144B of the Income Tax
