Akhilesh Kumar Sah articles

Practice & Validity of Retrospective amendments in Tax Laws

Recently SC held that in exercising legislative power, the legislature by mere declaration, without anything more, cannot directly overrule, revise or override a judicial decision. It can render judicial decision ineffective by enacting valid law on the topic within its legislative field fundamentally altering or changing its character re...

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Posted Under: Income Tax |

Expanding Scope of Income Under Income Tax

The word income has a special significance in Income-tax machinery as the income-tax is a tax upon the 'income'. Section 2 (24) of the Indian Income-tax Act, 1961 [which corresponds to section 2 (6C) of the Income-tax Act, 1922] contains the inclusive definition of income. ...

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Posted Under: Income Tax |

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