Distribution of Taxation Powers between Union and States
Understand the constitutional distribution of taxation powers between Union and States, fiscal…
Bengal Waterproof Ltd. v. Bombay Waterproof Manufacturing Co. (1997)
Civil litigation frequently raises an important procedural question: Can a second suit…
Taxation of Non-Resident Indians (NRIs)
Understand taxation of Non-Resident Indians (NRIs) under the Income Tax Act, residential…
Chhotabhai Jethabhai Patel & Co. v. Union of India (1969)
Civil litigation frequently raises an important procedural question: Can a plaintiff split…
Inacio Martins v. Narayan Hari Naik (1993)
Civil litigation frequently raises an important procedural question: Can a later suit…
Settlement of Tax Disputes
Understand settlement of tax disputes under the Income Tax Act, including its…
Rathnavathi v. Kavita Ganashamdas (2015)
Civil litigation frequently raises an important procedural question: Can a later suit…
Rectification of Tax Orders
Understand Rectification of Tax Orders under the Income Tax Act, including its…
Sidramappa v. Rajashetty (1969)
Civil litigation frequently raises an important procedural question: Can a second suit…
Interpretation and Construction of Taxing Statutes
Introduction Taxation laws are highly technical and often involve complex statutory language,…