Case Law Details
Case Name : Chamber of Tax Consultants & Anr Vs. Union Of India & Ors (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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The Chamber of Tax Consultants & Anr Vs. Union Of India & Ors (Delhi High Court)
Pursuant to the writ petition filed by Chamber of Tax Consultant against the provision of ICDS which has the effect of over ruling the decisions of various Courts and Legal Provisions, Delhi High Court has held as follows :-
(i) Section 145 (2), as amended, has to be read down to restrict power of the Central Government to notify ICDS that do not seek to override binding judicial precedents or provisions of the Act. The power to enact a validation law is an essential legislative power that can be exe...
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It is very good and informative blog about the taxation system for small business. Please keep posting such information on regular basis.
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We are still in the process of finalising Tax audit reports u/s 44AB which are also subjected to Transfer pricing audit. How should we go about ?
Great Decision it is………