USE OF PASSIVE VOICE IN PERSUASIVE WRITING 1. While writing in Active voice, the subject of the sentence does the acting. In contrast, in Passive voice, the subject or actor is ‘passive’- acted upon by someone or something else. a) The Tribunal granted the stay. (active voice-subject before action verb) b) The stay was granted […]
1. In the Active voice, the subject of the sentence does the acting whereas, in the Passive voice, the subject is acted upon. One can spot passive voice by looking for some form of the verb ‘to be.’ or the preposition ‘by.’ a) Active voice: The Assessee filed an appeal. (the subject, the Assessee, is […]
This tip strives to give clarity on which tense shall be used while discussing the law, Legal Precedents and the facts of the case. Let us take an example of a transaction which was held as bogus by the Assessing Officer and against which the assessee is in appeal. 1. Use the Present tense for […]
CITATIONS & ABBREVIATIONS IN DRAFTING This tip clarifies strives to give clarity on: A) How to read or quote citations; B) How to use abbreviations in the text of a legal document. 1. Citations: A legal citation is the practice of referring to the authoritative documents & sources. It is used for citing a reference […]
In Budget 2022, the government has officially termed digital assets including crypto assets under ‘Virtual Digital Assets’ (VDA’s) comprising of all the cryptos such as Bitcoin, Ethereum etc, and other digital assets such as Non-fungible tokens (NFTs).
Introduction: – The Division Bench of Hon. Rajasthan High Court consisting of Chief Justice Akil kureshi and Justice Sameer Jain. in Sudesh Taneja vs. ITO DB W.P No.969/2022. Order dated 27.01.22 quashed the reassessment notices issued after 31.03.21. Earlier the Ld. Single judge of Hon. Rajasthan HC had quashed reassessment notices u/s 148 of the […]
DRAFTING TIP PRINCIPAL vs. PRINCIPLE Principal and Principle look and sound alike, yet have different meanings. While Principal can be a noun or an adjective, Principle is a noun. PRINCIPAL:- When Principal is used in form of a noun it means:- 1. Main / head person, such as the Principal of a school. (to remember […]
Calcutta High Court Quashes Notices under Section 148 of Income Tax Act, 1961 which were Issued After 31st March 2021 in 1083 cases. Bagaria Properties and Investment Pvt. Ltd. & 1082 Anr. Vs. U.O.I & Ors.
Parag Kishorchandra Shah vs. NFAC W.P. NO.11052 OF 2021 dated 27.10.21 Bombay HC Brief Facts of The Case i) Order dated 20.04.21 passed u/s. 143(3) r.w.s 144B; ii) Assessee had been filing responses to notices u/s 142(1); iii) Last 142(1) issued on 14.02.21 which was replied on 24.02.21; iv) On 17.04.21(Saturday) at 02:43 PM A […]
The Finance Act, 2021 introduced a new set of reassessment proceedings from 01.04.21.The Central Board of Direct Taxes (C.B.D.T) by way of various notifications had extended the time limit of issuing the notice U/s 148 of the Act up to 30th June, 2021. The Income tax department has issued many Section 148 notices for several […]
