Tag: Substance over Form

CIT v. Durga Prasad More (1971)
Law/Legal

CIT v. Durga Prasad More (1971)

The decision in CIT v. Durga Prasad More (1971) 82 ITR 540…

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McDowell & Co. v. CTO (1985)
Law/Legal

McDowell & Co. v. CTO (1985)

Introduction McDowell & Co. Ltd. v. Commercial Tax Officer (1985) is one…

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Tax Planning
Tax Law Notes

Tax Planning, Avoidance and Evasion

Taxation is not only a revenue-generating mechanism but also a regulatory tool…

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