"I am a law graduate with a specialization in business & taxation law from NMIMS University, Mumbai and currently pursuing my LL.M. in Taxation at O.P. Jindal Global University. During my internships with esteemed tax legal professionals like Adv. Dr. Rakesh Gupta, RRA TaxIndia and Senior Adv. Dr. K Shivaram and the direct tax team of Lakshmikumaran and Sridharan in Mumbai. I gained hands-on experience in preparing appeals, drafting legal opinions, and conducting extensive research on complex tax issues. I also had the privilege of assisting in high-profile cases before the ITAT, Delhi High Court, and the Supreme Court"
Explore Section 263 of ITA, 1961, and its implications for revising assessment orders with no discussion on certain issues. Judicial precedents explained.
Explore reintroduction of block assessments under Income Tax Act via Finance Act 2024, its implications, challenges, and way forward for tax compliance.
This article explores the binding nature of tribunal orders, exceptions, and the role of larger benches in maintaining judicial consistency in taxation matters.
