An analysis of India’s multi-layered legal framework to combat tax avoidance and evasion, including GAAR, transfer pricing, and benami law.
An overview of India’s anti-avoidance tax laws on clubbing of income, including rules, judicial precedents, and practical examples for taxpayers and practitioners.
An overview of the five heads of income under the Income-tax Act, 1961, and the legal tests for classifying a receipt as a salary, business income, or capital gain.
Understand the nuances of agricultural income taxation in India, including legal definitions, judicial tests, and how to compute tax on mixed income.
An overview of India’s tax provisions for set-off and carry forward of losses, covering key sections, conditions, and anti-abuse rules.
An analysis of how direct taxes are triggered globally, exploring key taxable events, common complications, and the role of jurisprudence in India, the US, and other countries.
A country-by-country analysis of indirect tax systems, detailing how taxable events trigger liability and the complexities of compliance across jurisdictions.
Examines Section 148 notices for reassessment under the Income-Tax Act, detailing scope, time limits, procedural safeguards, and judicial precedents.
An analysis of Section 142 of the Income-tax Act, 1961, detailing the powers of the Assessing Officer, statutory limitations, and remedies available to taxpayers.
An overview of Section 143(2) of the Income-tax Act, 1961, covering the purpose of the notice, statutory time limits, judicial constraints, and procedural steps.
