Advocate Sameer Bhatia

Right to appeal – Whether fettered in view of SC verdict

Income Tax - The Income Tax Act, 1961can be designated as perhaps one of the most debated, mannered, contested, and deliberated legislative code on tax measures,whose many provisions saw the ray of light and shade ever since thrown open to the judicial scrutiny. Since the taxing straw is dealt with the warmth of ex-cathedra vigour by the authorities c...

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Issuance of Notice u/s 282A – Qua Clause 109 of Finance Bill 2016

Income Tax - Clause 109 of the Finance Bill, 2016 effective from 01st day of June, 2016 tabled in the Parliament by Hon’ble Finance Minister Sh. Arun Jaitely seeks to counter the licit deletion of the Explanation appended to section 66A of the Information Technology Act, 2008 thereby facilitating the issuance and communication of notices electronica...

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Revision of Belated Return – Qua Clause 65 of Finance Bill, 2016

Income Tax - In reference of Clause 65 of Chapter III leading the cause of Direct Taxes with effect from the 1st day of April, 2017,there stands a consequential amendment and substitution of sub-section (4) of Section 139 dealing with the channel of filing belated return. A return not tabulated and indexed to the filed with the Income Tax department. ...

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Vodafone International: `Victim of Choked Recovery’

Income Tax - One among st the main issues surrounding the impasse is the payment of ejected liability carrying a whopping sum of Rs.14000 crore by Vodafone International Holdings B.V. under the parasol of Capital Gains Tax to the Indian tax administration. An issue squarely won by Vodafone in a proactive tax war with the authorities at the Hon’ble S...

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Inadvertent Claims in ITR – Whether a Hard Nut To Crack

Income Tax - Income Tax law provides an exhaustive, encyclopedic and compendious machinery to deal with the issues of what can be conceived and what can be believed with regard to the jurisprudence of taxing the subject as a whole. In this profitable and solvent venture of taxing the subject through the route of his due filings with the respective aut...

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Recent Posts in "Advocate Sameer Bhatia"

Right to appeal – Whether fettered in view of SC verdict

The Income Tax Act, 1961can be designated as perhaps one of the most debated, mannered, contested, and deliberated legislative code on tax measures,whose many provisions saw the ray of light and shade ever since thrown open to the judicial scrutiny. Since the taxing straw is dealt with the warmth of ex-cathedra vigour by the authorities c...

Read More
Posted Under: Income Tax |

Issuance of Notice u/s 282A – Qua Clause 109 of Finance Bill 2016

Clause 109 of the Finance Bill, 2016 effective from 01st day of June, 2016 tabled in the Parliament by Hon’ble Finance Minister Sh. Arun Jaitely seeks to counter the licit deletion of the Explanation appended to section 66A of the Information Technology Act, 2008 thereby facilitating the issuance and communication of notices electronica...

Read More
Posted Under: Income Tax |

Revision of Belated Return – Qua Clause 65 of Finance Bill, 2016

In reference of Clause 65 of Chapter III leading the cause of Direct Taxes with effect from the 1st day of April, 2017,there stands a consequential amendment and substitution of sub-section (4) of Section 139 dealing with the channel of filing belated return. A return not tabulated and indexed to the filed with the Income Tax department. ...

Read More
Posted Under: Income Tax | ,

Vodafone International: `Victim of Choked Recovery’

One among st the main issues surrounding the impasse is the payment of ejected liability carrying a whopping sum of Rs.14000 crore by Vodafone International Holdings B.V. under the parasol of Capital Gains Tax to the Indian tax administration. An issue squarely won by Vodafone in a proactive tax war with the authorities at the Hon’ble S...

Read More
Posted Under: Income Tax |

Inadvertent Claims in ITR – Whether a Hard Nut To Crack

Income Tax law provides an exhaustive, encyclopedic and compendious machinery to deal with the issues of what can be conceived and what can be believed with regard to the jurisprudence of taxing the subject as a whole. In this profitable and solvent venture of taxing the subject through the route of his due filings with the respective aut...

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Posted Under: Income Tax |

Enquiry Proceedings u/s 133(6) – Whether more Grisly than Scrutiny

The locution `Enquiry’ is a term of wide and capacious connotation signifying and inherently carrying with it the burden to enquire, probe, delve, scrutinize, escalate and to congregate such vital and salient information as might be required to entrust and endow the charm of stepping into the shoes of scrutiny proceedings carried in due...

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Posted Under: Income Tax |

Service of notice generally – `Whether Aladin’s Lamp’

Service of notice, summon, intimation, requisition or order (by whatever name called) marks the very foundation and pedestal for the inception of any proceedings of whatever nature and by whatever name called and designated as the pinnacle and ace caveat for steeping into the shoes of legality. ...

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Posted Under: Income Tax |

Service U/s 143(2) – ‘Whether a Sword of Cooperation’

The provisions concerning the recuperative and the penal statutes are always to be construed strictly and stringently as per the profuse principles of interpretative jurisprudence available and codified into analogous legislative spheres. In what can be called as a formal invitation to invoke the jurisdiction of the adjudicating and arbit...

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Posted Under: Income Tax |

Subsidy under Income Tax Act – ‘Whether a Privileged Tax’

The word `Subsidy’ is a word of pivotal importance and finds a mention in the American Heritage Dictionary of the English Language which quantifies it as `Monetary-assistance granted by a government to a person or group in support of an enterprise regarded as being in the public interest.’...

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Posted Under: Income Tax |

Reopening U/s 147 – `Incessant Trip to Litigation’

Section 147 is clothed with a predominant and potential ascendancy of reopening the assessments framed under the statutory charter of Income Tax Act, 1961 accompanied by getting the assessments already framed into the clutch of the Department by making specific dominant references to the expressions `assess’, `reassess’ or `recompute...

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Posted Under: Income Tax |

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