constitution

In case , one earns income which suffers tax outside India, the Income Tax Act has clear provision of relief from such double taxation. The relevant provision are contained in section 90 and section 91 of the I T Act. Section 90 is applicable for the cases when the tax has been paid in a country with which India has signed comprehensive double taxation avoidance agreements. There are Double Taxation Avoidance Agreements with as many as 79 countries .Comprehensive agreeme.. Full Article

Service - Preparation of judgments through third party - Removal from service - Legality (i) Whether High Court was justified in dispensing with enquiry while passing order recommending appellant's removal (ii) Whether order of removal passed by Governor was within his jurisdiction Constitution - Whether High Court could invoke Article 311(2)(b) of Constitution while passing recommendation for removal of subordinate judge. Full Article

I have great respect for judiciary and legal profession. I have heard about the eminent lawyers in India like H.M.Seervai and his courage and commitment to the chosen principles. I have studied that he was so courageous and never compromised with his chosen principles in legal profession and successfully held the post of Advocate-General of Maharashtra for 17 years continuously and even when he was acting as an Advocate-General of a State, Full Article

Since rules of natural justice are part of the fundamental rights provided by our constitution the same have to be followed while taking any quasi judicial or administrative action under every law and the taxation laws are no exception to it. Any authority whether appellate or not has to follow the rules of natural justice while making any order. Full Article

The consequence of non-production of certified copy will naturally lead to disallowance of claims of deduction toward? payment of interest, remuneration, bonus etc. paid to partner by the firm by virtue of Section 185 of the Act We, therefore, hold that the production of certified copy of instrument of partnership is mandatory for claiming assessment in the status of a - firm for any -assessment year commencing from 1993-94 onwards irrespective of whether such assesses w.. Full Article

If something is not taxable at all, can one exempt it? Obviously not. If one does it, it is conceptually meaningless and even absurd. Taking an excise example, it is like saying that free air is exempt. If free air is not taxable, it cannot be exempted by the government. Precisely this type of conceptual error is visible in the exemption list suggested in the Report of the Task Force of the 13th Finance Commission . Full Article

The Council of the Institute at its 242nd meeting held in April, 2004 had decided that there shall be a cut off date for condonation of cases for empanelment purposes as on 1st January and the cases received beyond the cut off date will not be considered for condonation. Accordingly, members may note as under: Full Article

The Institute compiles data of firms as on 1st January every year based on the particulars as provided by the firms duly confirmed/updated/modified. The exercise for compilation of the data of the firms as on 1st January, 2010 is being undertaken. Full Article