Provisional Attachment – A measure to protect interest of the revenue should be used with utmost care Provisional Attachment – A measure introduced to protect interest of the revenue by provisionally attaching any property of a taxable person, including bank account. We begin this article with the comments given by the division bench of Justice […]
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – A scheme which was intended to substantially scale down pending litigations under IDT, led to litigation of its own Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 announced as Dispute Resolution cum Amnesty Scheme by Hon’ble Finance Minister, Smt. Nirmala Sitharaman on 05 July 2019 and inculcated in […]
